2025 (2) TMI 793 - SCH - GST

Cancellation of GST registration without giving any opportunity of hearing or without any SCN - Violation of principles of natural justice - HELD THAT - The bare reading of this order would indicate that according to the Department the petitioner herein had given some reply dated 14-4-2022 in response to the show cause notice dated 4-4-2022. Immediately in the second line the order reads that no reply to show cause notice was submitted by the petitioner. The effective date of cancellation of the registration is shown to be 31-3-2022. The case of the petitioner is that no show cause notice was at all served upon him and therefore there is no question of giving any reply - Issue Notice returnable in four weeks.

Summary

The Supreme Court allowed an application for exemption from filing an official translation of Annexures. The petitioner's GST registration was canceled without a hearing or show cause notice. The High Court suggested filing a fresh registration application. The petitioner disputed the Department's claim of receiving a reply on 14-4-2022 to a notice dated 4-4-2022, stating no such reply was made as no notice was received. The Court issued a notice returnable in four weeks, allowing Dasti service.