2025 (2) TMI 993 - HC - GST

Violation of principles of natural justice - Cancellation of GST registration of the Petitioner as being non-speaking and bad in law - HELD THAT - A perusal of the impugned SCN at Annexure - P dated 17.01.2023 and the impugned order at Annexure - R dated 31.03.2023 will indicate that the sole ground on which the GST registration of the petitioner has been cancelled by the respondent No.3 is by coming to the conclusion that the petitioner/tax payer was not functioning and existing at the principal place of business. However the cumulative effect of the various documents produced by the petitioner in the present petition is sufficient to come to the conclusion that the petitioner/tax payer is actually functioning and existing at the principal place of business at Bengaluru and consequently the sole reason assigned by the respondent No.3 in canceling the GST registration is contrary to the material on record warranting interference by this Court in the present petition. The impugned order is quashed - petition allowed.

Summary

The Karnataka High Court, in a petition regarding the cancellation of GST registration, found that the respondent's decision was based on the petitioner not functioning at the principal place of business. However, after reviewing the documents provided, the court concluded that the petitioner was indeed operating at the stated location. As a result, the court allowed the petition, quashed the impugned order dated 31.03.2023, and restored the GST registration of the petitioner.