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2024 (5) TMI 866 - HC - GSTCancellation of registration of petitioner - non-application of mind - time limitation - HELD THAT - In the present case the facts are similar to one in Surendra Bahadur Singh s case 2023 (8) TMI 1262 - ALLAHABAD HIGH COURT wherein the appeal was barred by time under Section 107 of the Act. However the Division Bench in Surendra Bahadur Singh s case took into consideration the original order and set aside the same being non-reasoned and allowed the petitioner therein to file reply to the show cause notice. The orders impugned herein are liable to be set aside. Accordingly the order in original dated March 2 2022 and the appellate order dated April 1 2024 are quashed and set aside - The writ petition is allowed.
Issues involved: Challenge to order for cancellation of registration u/s 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 due to lack of application of mind and absence of reasons in the orders.
Summary: The petitioner challenged the order for cancellation of registration, contending that it was passed without proper application of mind and lacked reasons. The petitioner's counsel highlighted discrepancies in the order where it mentioned both the submission and non-submission of a reply. Citing relevant case law, including a Division Bench judgment and a coordinate Bench judgment, the petitioner argued that the cancellation order was non-reasoned and violated the right to run a business under Article 19 of the Constitution. Emphasizing the importance of providing reasons in judicial proceedings, the petitioner sought to set aside the impugned orders. In a detailed analysis, the court referred to the Division Bench judgment in a similar case where a non-reasoned order was set aside, allowing the petitioner to respond to the show cause notice. Considering the lack of reasons in the present case, the court quashed the original order for cancellation of registration and the subsequent appellate order. The petitioner was directed to file a reply to the show cause notice within three weeks, and the adjudicating authority was instructed to conduct a fresh hearing and pass a new order. The writ petition was allowed, setting aside the impugned orders and providing directions for further proceedings.
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