2024 (10) TMI 951 - HC - GST

Cancellation of GST Registration of the Petitioner - non-filing the returns under Section 39 of the Central Goods and Services Tax Act, 2017 - HELD THAT - A perusal of the impugned order dated 14.04.2024 would show that the said order is passed by a quasi judicial authority. The effect of the said order would be that in absence of a registration, the Petitioner cannot carry out his business. Therefore, the effect of the said impugned order would entail civil consequences. If this Court peruses the order, it is shocking that the Respondent No.3 had cancelled the registration assigning any reason. This clearly shows a total non-application of mind. Accordingly, this Court therefore sets aside the said impugned order dated 14.04.2024 thereby restoring the status back to the date on which the Show Cause notice dated 05.09.2023 was issued. The instant writ petition stands disposed of.

Summary

The High Court set aside the order cancelling the petitioner's GST registration due to lack of reasoning, restoring the status to the date of the Show Cause notice. The petitioner can file a reply within 10 days about filing returns, and the Respondent must act accordingly. The writ petition is disposed of accordingly.