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2023 (12) TMI 354 - HC - GSTCancellation of registration of petitioner - no service of SCN - petitioner could not file reply - self-contradictory impugned order - HELD THAT - It would be just and proper to remand the matter back to respondent No. 5 to re-do the exercise after giving an opportunity of hearing to the petitioner. Matter remanded back to the file of the respondent No. 5. Since petitioner is now in receipt of a copy of the cancellation order including show cause notice dated 11-8-2022 which has been placed on record, it would be open to the petitioner to submit its reply to the show cause notice. If the petitioner submits its reply within seven days from today, the same shall be taken on board by respondent No. 5 who shall thereafter pass appropriate order in accordance with law after giving due opportunity of hearing to the petitioner.
Issues involved:
The legality and validity of the order cancelling Goods and Services Tax (GST) registration of the petitioner. Details of the judgment: The petitioner, a company providing financial and business support services, had obtained GST registration in 2018. Upon discovering that their registration had been cancelled without receiving the show cause notice mentioned in the order, the petitioner challenged the cancellation order. The petitioner's counsel highlighted inconsistencies in the order, pointing out that while it mentioned the petitioner's reply to the show cause notice, it also stated that no reply was submitted. The Standing Counsel for Commercial Tax agreed that the matter should be remanded to allow the petitioner an opportunity to respond. The High Court set aside the cancellation order and remanded the matter to respondent No. 5. The petitioner was given the chance to submit a reply to the show cause notice within seven days. Respondent No. 5 was instructed to consider the reply and pass an appropriate order within four weeks, ensuring a fair opportunity of hearing for the petitioner. The writ petition was allowed without costs, and pending applications were closed.
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