2024 (12) TMI 442 - HC - GST

Rejection of application for revocation of cancellation - It is the grievance of the petitioner that sufficient opportunity of hearing was not given to the petitioner - violation of principles of natural justice - HELD THAT - From the perusal of the documents attached with the petition, it appears that a show cause notice for cancellation of registration was issued by the department on 08.05.2023, in response to which reply was filed by the petitioner on 09.06.2023. Thereafter, another show cause notice was issued on 08.08.2023, in response to which order dated 22.08.2023 was passed, by which his registration was cancelled. When appeal was preferred, then appellate authority dismissed the appeal vide order dated 29.02.2024. Therefore, it is not a case where opportunity of hearing was not provided to the petitioner. It was very much provided but thereafter order was passed. The impugned orders dated 29.02.2024 (Annexure P/1) and dt.22.08.2023 (Annexure P/2) are hereby set aside and the petitioner is directed to submit all the pending GST returns specially for the period when the registration was cancelled and if such pending returns are submitted before the authority, then authority shall consider the case for revocation of registration. Petition allowed.

Summary

The High Court of Madhya Pradesh set aside the orders dated 29.02.2024 and 22.08.2023, directing the petitioner to submit pending GST returns and pay a cost of Rs. 50,000 for revocation of registration. The petitioner was given sufficient opportunity of hearing, and it is in the interest of the department to bring the petitioner back into the formal economy. The petition was allowed and disposed of accordingly.