GST Registration Cancelled: Petitioner's Non-Compliance Leads to Dismissal, Advised to Pursue Statutory Remedies Under Section 30

GST Registration Cancellation Case:HC addressed a writ petition challenging GST registration cancellation. The court found no procedural violations in the cancellation order, noting the petitioner's admission of non-filing returns. While acknowledging technical issues with the show cause notice, the HC dismissed the petition and directed the petitioner to utilize statutory remedies under Section 30 of the GST Act for potential registration revocation.

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Issues Involved:
1. Challenge to show cause notice and cancellation order regarding GST registration.
2. Violation of principles of natural justice in cancellation of registration.

On the first issue, the petitioner filed a writ petition challenging the show cause notice and cancellation order related to GST registration. The petitioner argued that non-submission of the reply to the show cause notice should not be a ground for cancellation of registration, citing a previous judgment. The Coordinate Bench allowed the writ petition, set aside the cancellation order, and directed the petitioner to submit a reply to the show cause notice before the appropriate authority.

Regarding the specific case of the petitioner, it was mentioned that the show cause notice was not replied to as it was not in the prescribed format and lacked details for a personal hearing. The petitioner also cited reasons for non-filing of returns, including illness of the accountant and financial difficulties. The Court noted that while the notice was not in the prescribed format, the petitioner admitted to not filing any returns as mentioned in the notice.

In the cancellation order, objections filed by the petitioner were noted, despite earlier claims of not filing a reply due to format issues. The State Respondents referred to Section 30 of the Uttar Pradesh Goods and Services Tax Act, providing for revocation of cancellation of registration with an opportunity for the applicant to be heard. The petitioner was advised to avail of this statutory remedy.

On the second issue, the petitioner argued a violation of natural justice principles, stating that the statutory remedy should not bar the writ petition. However, the Court found that the petitioner's admission of not filing returns and ignoring the notice due to format issues did not support the claim of natural justice violation. The Court dismissed the writ petition, emphasizing the availability of the statutory remedy for the petitioner to seek revocation of the cancellation order under Section 30 of the Act before the appropriate authority.

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