9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 106 - HC - GSTCancellation of GST registration granted to the petitioner - appeal preferred by the petitioner was dismissed on the ground of delay - HELD THAT - The issue raised in the present case is squarely covered by a judgment of this Court in the case of M/S CHANDRA SAIN, SHARDA NAGAR, LUCKNOW THRU. ITS PROPRIETOR MR. CHANDRA SAIN VERSUS U.O.I. THRU. SECY. MINISTRY OF FINANCE, NEW DELHI AND 5 OTHERS 2022 (9) TMI 1047 - ALLAHABAD HIGH COURT where it was held that In the present case from the perusal of the order dated 13.02.2020, it is found that clearly there is no reason ascribed to take such a harsh action of cancellation of registration. In view of the reasoning as recorded in the case of M/s Chandra Sain and the facts being similar, the order cancelling the registration dated 14.09.2022 cannot be sustained and is quashed with liberty to the respondents to pass a fresh order after issuing a show-cause notice in accordance with law and after considering the defense, if any. Petition allowed.
Issues involved: Challenge to cancellation of GST registration and dismissal of appeal on grounds of delay.
Cancellation of GST registration: The petitioner challenged the order cancelling their GST registration, claiming that they were never served with a show-cause notice dated 31.08.2022, and therefore did not file a reply. The petitioner argued that the cancellation order lacked reasoning. The court noted that a similar issue was addressed in a previous judgment and ruled in favor of the petitioner, quashing the cancellation order dated 14.09.2022. The court granted liberty to the respondents to issue a fresh show-cause notice and consider any defense presented by the petitioner. Dismissal of appeal on grounds of delay: The court also addressed the dismissal of the petitioner's appeal on the grounds of delay. Since the cancellation order was quashed, the subsequent order dated 25.09.2023 was also deemed insignificant and quashed. Consequently, the writ petition was allowed in favor of the petitioner.
|
