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2024 (10) TMI 281 - HC - GSTCancellation of GST registration - dismissal on the ground of time limitation - non-filing of the GSTR 3B returns - pure non-application of mind on the part of respondents - violation of principles of natural justice - HELD THAT - In the impugned order dated 06.04.2023, it is observed that the petitioner is required to pay the following amount, however, the amount is mentioned as zero . Therefore, there was no occasion to deposit the amount because the respondents did not mention the amount to be paid. The said communication also shows non-application of mind. The orders dated 06.04.2023 passed by the Adjudicating Authority and order dated 20.06.2024 passed by the Appellate Authority are hereby set aside. Consequently, the petition is allowed.
Issues:
Challenge against cancellation of GST registration based on limitation. Analysis: The petitioner challenged the cancellation of their GST registration due to non-filing of GSTR 3B returns. The respondent issued a Show Cause Notice citing the reason for cancellation as failure to file returns for a continuous period of six months. The petitioner's appeal against the cancellation was dismissed on the grounds of limitation without considering the merits of the case. The Show Cause Notice lacked clarity regarding the specific violation committed by the petitioner, indicating a lack of application of mind on the part of the respondents. Similarly, the order passed by the Adjudicating Authority mentioned that the petitioner needed to pay certain amounts but erroneously stated the payable amount as "zero," leading to confusion and further showcasing a lack of proper consideration. The High Court observed the deficiencies in the proceedings and set aside both the order of the Adjudicating Authority and the Appellate Authority. The Court allowed the petition, granting liberty to the respondents to issue a fresh Show Cause Notice if required, emphasizing the petitioner's right to challenge any future orders through appropriate legal channels. The Court's decision highlights the importance of due process and proper application of law in matters of tax registration cancellations.
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