2024 (9) TMI 498 - HC - GST

Cancellation of GST registration of the petitioner - no reason specified for cancellation of registration - principles of natural justice - HELD THAT - On perusal of the show cause notice dated 22nd March 2021 and the order of cancellation of registration on the same date, it is clear that both are cryptic without giving any reason or specifying any reason for cancellation of registration. The case of the petitioner is squarely covered by the decision of this Court in the case of AGGARWAL DYEING AND PRINTING WORKS VERSUS STATE OF GUJARAT 2 OTHER (S) 2022 (4) TMI 864 - GUJARAT HIGH COURT . The show cause notice and the impugned order dated 5th April 2021 are hereby quashed and set aside - Petition allowed.

Summary

The High Court of Gujarat quashed the order cancelling the GST registration of the petitioner in a case challenging the order dated 5th April 2021. The Court found the show cause notice and order of cancellation to be cryptic and lacking reasons, citing a relevant previous decision. The petition was allowed, and the order was set aside, with no costs imposed. The respondents can initiate proceedings again with a detailed show cause notice if necessary.