2024 (8) TMI 1247 - HC - GST

Procedural Defect Invalidates GST Registration Revocation Order, Mandates Fair Hearing Under Section 30 of CGST Act

RESHMA GEORGE ALEXANDER Versus SUPERINTENDENT OF TAX PAYERS, PALAKKAD AND OTHERS

HC Kerala quashed the order rejecting GST registration revocation application due to procedural non-compliance. The court found the petitioner was denied ... Application for condonation of delay in filing revocation application of cancellation of GST registration rejected - reasons placed on record for condoning the delay in filing the revocation application of cancellation of registration is not satisfied - opportunity for a personal hearing as required by Section 30 of the CGST Act, 2023 not provided - violation of principles of natural justice - HELD THAT:- Under the provision of Section 30, it is mandatory for the purpose this case to provide an opportunity of hearing to the applicant before deciding the application. No such opportunity was provided to the petitioner and therefore, the order suffers from apparent illegality by not following the mandatory provision of Section 30 of giving an opportunity of personal hearing to the applicant by the proper officer. The present writ petition along with impugned order is set aside. The 3rd respondent is directed to issue notice of personal hearing to the petitioner and the petitioner shall appear before the 3rd respondent and make his submission and thereafter fresh orders are being passed as expeditiously, in accordance with law. The High Court of Kerala set aside the order rejecting the petitioner's application for condonation of delay in filing a revocation application of cancellation of GST registration, as the petitioner was not given an opportunity for a personal hearing as required by Section 30 of the CGST Act, 2023. The court directed the respondent to provide a notice of personal hearing to the petitioner and pass fresh orders expeditiously.