Order Canceling GST Registration Set Aside for Lack of Hearing and Ignoring Petitioner's Response Under U.P. GST Act

The HC set aside the order cancelling the petitioner's registration under the U.P. GST Act, 2017, on grounds of non-application of mind and violation of natural justice. The cancellation was based on an erroneous finding that no response was received to the show cause notice, despite the petitioner's reply. The court held that the impugned order was passed without providing an opportunity of hearing and without proper consideration of the petitioner's response. The petition was disposed of accordingly.

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The Allahabad High Court, in the matter challenging the cancellation of the petitioner's registration under the U.P. Goods and Services Tax Act, 2017, held that the impugned order dated 24.02.2023 was passed without "any application of mind." Although a show cause notice was issued on 30.01.2023, the petitioner was unaware and did not respond. The order nonetheless noted a reply dated 08.02.2023 but cancelled registration citing "no response received," reflecting a procedural lapse. The Court set aside the cancellation order, directing the petitioner to file a response within 15 days and mandating the respondent to decide the matter after providing an opportunity of hearing. The petition was disposed of accordingly.

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