2023 (2) TMI 543 - HC - GST

Cancellation of GST registration of petitioner - violation of principles of natural justice in quasi-judicial proceedings - ex-parte order - HELD THAT - Notice for final disposal returnable on 3.2.2023. Let reply be filed on before the returnable date with a copy in advance by 24 hours to the other side.

Summary

Issues Involved:
Challenge to cancellation of GST registration based on gross violation of principles of natural justice in quasi-judicial proceedings.

Analysis:

1. Challenge to Cancellation of GST Registration:
The petitioner approached the court seeking to challenge the respondent no.2's action of cancelling the GST registration, alleging a gross violation of principles of natural justice in quasi-judicial proceedings. The prayers included a request for a writ of certiorari to quash the impugned show cause notice and the subsequent order cancelling the registration. Additionally, the petitioner sought a writ of mandamus directing the respondent no.2 to produce all files and papers related to the actions taken. The petitioner urged the court to pass appropriate orders in the interest of justice.

2. Legal Arguments:
During the hearing, the learned advocate for the petitioner, Mr. Modh, referred to the decision in Lakkad Brothers And Co. v. State of Gujarat, 2022(12)TMI 957, to support the petitioner's case. The reliance on this precedent indicates an attempt to establish legal grounds for challenging the cancellation of GST registration based on the violation of natural justice principles.

3. Court Directions:
The court scheduled the matter for final disposal on a specified date and directed the respondent to file a reply before the said date. The court emphasized the importance of providing a copy of the reply in advance to the other party, ensuring transparency and adherence to procedural fairness in the legal proceedings.

4. Conclusion:
The judgment reflects the court's willingness to entertain the petitioner's challenge against the cancellation of GST registration on the grounds of natural justice. The court's directions for filing a reply and ensuring timely communication between the parties demonstrate a commitment to procedural integrity and fairness in adjudicating the matter. The case is set for further proceedings, allowing both parties an opportunity to present their arguments comprehensively before the court reaches a final decision.

By providing a detailed analysis of the issues involved in the judgment, the summary captures the essence of the legal dispute and the court's approach to addressing the petitioner's concerns regarding the cancellation of GST registration.