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2024 (4) TMI 285 - HC - GSTMaintainability of petition - availability of statutory remedy of appeal - Seeking restoration of GST registration number of the petitioner - petitioner did not file GST returns - reply to SCN could not be submitted within the stipulated time - HELD THAT -It is not clear, as to how, on the one hand it has been submitted by the petitioner that he has not filed any reply to the show cause notice because it was not in the prescribed format, then in the Cancellation of Registration Order dated 03.01.2023 objection/reply filed by the petitioner dated 03.08.2022 has been noted. It is found from the pleadings on record that the petitioner has admitted that he has not filed GST returns because of illness of the Accountant and that the notice was served upon him, but he ignored the same and did not choose to submit any reply because it was not in the prescribed format. Therefore, the petitioner cannot be given the benefit of the arguments raised by him on the basis of violation of principles of natural justice. The petitioner has statutory remedy of filing his application for revocation under Section 30 of the said Act before the appropriate authority. The writ petition is dismissed.
Issues Involved:
1. Challenge to show cause notice and cancellation order regarding GST registration. 2. Violation of principles of natural justice in cancellation of registration. On the first issue, the petitioner filed a writ petition challenging the show cause notice and cancellation order related to GST registration. The petitioner argued that non-submission of the reply to the show cause notice should not be a ground for cancellation of registration, citing a previous judgment. The Coordinate Bench allowed the writ petition, set aside the cancellation order, and directed the petitioner to submit a reply to the show cause notice before the appropriate authority. Regarding the specific case of the petitioner, it was mentioned that the show cause notice was not replied to as it was not in the prescribed format and lacked details for a personal hearing. The petitioner also cited reasons for non-filing of returns, including illness of the accountant and financial difficulties. The Court noted that while the notice was not in the prescribed format, the petitioner admitted to not filing any returns as mentioned in the notice. In the cancellation order, objections filed by the petitioner were noted, despite earlier claims of not filing a reply due to format issues. The State Respondents referred to Section 30 of the Uttar Pradesh Goods and Services Tax Act, providing for revocation of cancellation of registration with an opportunity for the applicant to be heard. The petitioner was advised to avail of this statutory remedy. On the second issue, the petitioner argued a violation of natural justice principles, stating that the statutory remedy should not bar the writ petition. However, the Court found that the petitioner's admission of not filing returns and ignoring the notice due to format issues did not support the claim of natural justice violation. The Court dismissed the writ petition, emphasizing the availability of the statutory remedy for the petitioner to seek revocation of the cancellation order under Section 30 of the Act before the appropriate authority.
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