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<h1>GST Registration Cancellation Granted: Insufficient Reasoning Leads to Overturning of Rejection Order with Tax Recovery Rights Preserved</h1> HC allowed petitioner's application for GST registration cancellation after finding the rejection order insufficiently reasoned. The court set aside the ... Application seeking cancellation of GST registration of the Petitioner rejected - Vague/bereft of details order - violation of principles of natural justice - HELD THAT:- The order dated 03.01.2024 does not qualify as an order rejecting the application seeking cancellation of GST registration as the same is bereft of any details or reasons and accordingly the same cannot be sustained. The application of the Petitioner seeking cancellation is allowed. The GST registration of the Petitioner shall now be treated as cancelled with effect from 21.11.2023 i.e., the date when the petitioner applied for cancellation of GST registration. Petitioner shall comply with the requirements of Section 29 of the Central Goods and Services Tax Act, 2017 and furnish the requisite details. Petition disposed off. Issues involved: The rejection of the application seeking cancellation of GST registration based on non-attendance at a personal hearing and failure to submit requisite replies. Judgment Summary:Issue 1: Rejection of application for cancellation of GST registration The petitioner challenged the order dated 03.01.2024 rejecting the application for cancellation of GST registration u/s 29 of the CGST Act, 2017. The petitioner, engaged in the trading of ferrous waste and stainless steel, had applied for cancellation due to financial constraints. Despite responding to queries raised by the Respondent, the application was rejected on the grounds of non-attendance at a personal hearing and failure to submit necessary replies. The High Court found the rejection order lacking in details and reasons, thus setting it aside. The petitioner's application for cancellation was allowed, effective from 21.11.2023, with a directive to comply with Section 29 requirements. The Respondents were not barred from pursuing tax recovery actions as per the law.This summary provides a detailed breakdown of the issues involved and the High Court's decision on the rejection of the application for cancellation of GST registration.
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