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Court remits matter for fresh consideration, sets aside GST registration cancellation. Petitioner to reply within 15 days. The Court remitted the matter back to the Assistant Commissioner for fresh consideration in accordance with the law, setting aside the cancellation order ...
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Court remits matter for fresh consideration, sets aside GST registration cancellation. Petitioner to reply within 15 days.
The Court remitted the matter back to the Assistant Commissioner for fresh consideration in accordance with the law, setting aside the cancellation order of the GST registration. The petitioner was directed to file a reply to the show-cause notice within fifteen days, and the Assistant Commissioner was instructed to reconsider and decide the matter promptly. The petition was disposed of with directions for the competent authority to review the issue following proper procedures and legal requirements.
Issues: Challenge to cancellation of GST registration without proper notice
Analysis: The petitioner, a firm, filed a writ petition challenging the cancellation of its GST registration with effect from 1.7.2017 by the Assistant Commissioner, Goods & Service Tax. The counsel for the petitioner argued that the cancellation order was issued without serving a show cause notice, despite a notice dated 22.7.2019 being shown as issued. However, the petitioner claimed that the notice was never actually served on them. The notice required the petitioner to furnish a reply within seven working days and appear before the Assistant Commissioner within three days, which the petitioner found contradictory.
The Deputy Advocate General sought time to reply to the petition but the Court, considering previous extensions granted and the discrepancies in the notice issuance, decided to remit the matter back to the Assistant Commissioner for fresh consideration in accordance with the law. Consequently, the impugned cancellation order was set aside, and the petitioner was directed to file a reply to the show-cause notice within fifteen days. Upon receipt of the reply, the Assistant Commissioner was instructed to reconsider and decide the matter within a reasonable time frame.
In conclusion, the petition challenging the cancellation of GST registration without proper notice was disposed of with the directions for the competent authority to review the matter afresh following due process and in accordance with the law.
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