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Tax Authority Violated Natural Justice by Cancelling GST Registration Without Proper Hearing, Order Quashed and Fresh Proceedings Directed HC found that the tax authority failed to provide proper opportunity to the petitioner before cancelling GST registration. The impugned order was quashed, ...
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Tax Authority Violated Natural Justice by Cancelling GST Registration Without Proper Hearing, Order Quashed and Fresh Proceedings Directed
HC found that the tax authority failed to provide proper opportunity to the petitioner before cancelling GST registration. The impugned order was quashed, and the show cause notice was restored. The court directed the respondent to conduct a fresh hearing, allowing the petitioner to submit reply, and mandated a final order within two weeks, while preserving the suspension of registration.
Issues Involved: The Petitioner challenged the order of cancellation of registration u/s 15 of the GST Act.
Judgment Summary:
Issue 1: Opportunity to Respondent The Petitioner, engaged in trading of iron and scrap, received a show cause notice regarding the cancellation of registration. The Petitioner submitted a reply, but the final order was passed without considering it. The Court held that the Petitioner should be given an opportunity before the final order of cancellation is made, maintaining the suspension as per the show cause notice.
Issue 2: Quashing of Impugned Order The impugned order of 15 September 2022 was quashed and set aside by the Court. The show cause notice dated 5 September 2022 was restored to the Respondent for further proceedings, including the suspension of registration.
Issue 3: Further Proceedings The Court directed the Petitioner to appear before the Respondent on 10 May 2023 for a hearing. The Respondent was instructed to provide a suitable date for the hearing, allowing the Petitioner to file a reply affidavit. The Respondent was required to pass a final order within two weeks.
Issue 4: Prima Facie Opinion The observations in the impugned order and the reply affidavit were to be considered as the prima facie opinion of the Respondent authority, as per the Court's directions.
Issue 5: Bank Account Attachment Regarding the attachment of the bank account, the Court mentioned that the Petitioner could seek remedy under Rule 159(5) of the CGST Rules 2017, eliminating the need for a separate order on this matter.
The Writ Petition was disposed of in accordance with the above decisions.
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