2024 (8) TMI 636 - HC - GST

Cancellation of GST registration of petitioner - absence of a copy of the memo - non-application of mind - violation of principles of natural justice - HELD THAT - Although, the impugned SCN mentions memo no. 751 dated 10.06.2024, it does not indicate that any softcopy/file was attached to the impugned SCN. Since the only reason for proposing to cancel the petitioner s GST Registration is stated to be the aforesaid memo no. 751 dated 10.06.2024, the impugned notice is incapable of eliciting any response, in the absence of a copy of the said memo. It is also material to note that although the petitioner was put to notice that if it does not appear for a personal hearing on the appointed date and time, the matter would be decided ex-parte, however, the impugned SCN does not mention any date or time at which the petitioner was required to appear for availing the opportunity of a personal hearing - It is apparent that the impugned SCN was issued without application of mind and fails to meet the standards required of a show cause notice. The impugned SCN is set aside and the petitioner s GST registration is directed to be restored forthwith - Petition allowed.

Summary

The High Court set aside the show cause notice for cancellation of the petitioner's GST registration due to lack of attachment of the referenced memo and failure to specify a date for a personal hearing. The petitioner's GST registration is directed to be restored immediately, but the respondent can initiate fresh proceedings for cancellation in accordance with the law.