Procedural Defects Invalidate GST Registration Cancellation, Petitioner Granted Opportunity to Respond Under Natural Justice Principles HC set aside GST registration cancellation order due to lack of proper notice and violation of due process. Court directed petitioner to submit reply ...
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Procedural Defects Invalidate GST Registration Cancellation, Petitioner Granted Opportunity to Respond Under Natural Justice Principles
HC set aside GST registration cancellation order due to lack of proper notice and violation of due process. Court directed petitioner to submit reply within three weeks for fresh decision, emphasizing the importance of providing reasonable opportunity to be heard before cancelling registration.
Issues involved: The cancellation of GST registration due to non-filing of returns and failure to respond to show cause notice.
Cancellation of GST Registration: The petitioner, an individual proprietorship providing towing services, had their GST registration cancelled for not filing returns. The petitioner claimed they did not receive the show cause notice and thus could not respond in time. The petitioner argued that the cancellation without a proper reason violated their rights. Referring to a previous case, the Court held that cancellation solely for non-submission of reply is unjustified. The Court set aside the cancellation order and directed the petitioner to submit a reply within three weeks for a fresh decision.
Violation of Rights: The petitioner contended that their right to be heard was not respected during the cancellation process. Citing a previous judgment, the petitioner argued that the cancellation lacked proper reasoning and failed to meet constitutional standards. The Court agreed with the petitioner's argument and granted relief, allowing them to present their case and receive a fresh decision based on due process.
Legal Precedent: The Court referenced a previous case where cancellation of registration without proper justification was deemed unlawful. By applying the principles established in that case, the Court ruled in favor of the petitioner, emphasizing the importance of providing reasons and following due process before cancelling GST registration. The petitioner was granted the opportunity to rectify the situation by submitting a reply within the specified timeframe.
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