2024 (7) TMI 1156 - HC - GST

Cancellation of registration of the petitioner - order passed without assigning any reasons - time limittaion - HELD THAT - The Co-ordinate Bench of this Court in case of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) 2022 (4) TMI 864 - GUJARAT HIGH COURT has issued the guidelines to the respondent-authorities by holding that ' Our concern is that on account of procedural lapses, the High Court should not be flooded with writ applications. The procedural aspects should be looked into by the authority concerned very scrupulously and deligently. Why unnecessarily give any dealer a chance to make a complaint before this Court when it could have been easily avoided by the department.' The impugned orders passed by the appellate authority as well as the Assessing Officer are hereby quashed and set aside and the matter is remanded back to the Assessing Officer to issue fresh show cause notice with particulars of reasons incorporated with details and thereafter to provide reasonable opportunity of hearing to the writ applicants, and to pass appropriate speaking orders on merits. Petition disposed off.

Summary

Issues:
Challenge to show cause notice, cancellation of registration under GST Act, validity of appellate authority's order, violation of principles of natural justice.

Analysis:
The petitioner challenged a show cause notice, cancellation of registration under the GST Act, and the appellate authority's order dismissing the appeal on grounds of limitation. The petitioner argued that the cancellation order lacked reasons. Referring to a previous case, the court outlined guidelines for authorities, emphasizing the importance of providing necessary details in physical form before cancellation. The court highlighted the need for procedural diligence to prevent unnecessary litigation. Consequently, the court quashed the impugned orders and remanded the matter for fresh show cause notice with reasons, ensuring a fair hearing and speaking orders on merits.

The court emphasized that it did not delve into the case's merits and directed the respondent authority to act in accordance with the law. The judgment clarified the procedural lapses and the importance of adhering to principles of natural justice to avoid flooding the court with writ applications. By setting aside the orders and remanding the matter, the court aimed to ensure a fair process for the petitioner to respond to any fresh notices with necessary documents. The judgment concluded by disposing of the petition with the aforementioned directions, leaving the final decision to the respondent authority while upholding the principles of natural justice.