2024 (10) TMI 1392 - HC - GST

Illness Prevents GST Registration Cancellation, Petitioner Granted Fair Hearing and Opportunity to Respond Under Section 30

Avika Construction Proprietorship and another Versus State of U.P. and 2 others

The HC allowed the writ petition challenging GST registration cancellation, directing tax authorities to provide a hearing and decide on registration ... Cancellation of registration of petitioner - petitioner, on account of illness of his daughter, was unable to file the requisite returns - no opportunity of hearing was provided to the petitioner - violation of principles of natural justice - HELD THAT:- A look at the provisions of Section 30 of GST Act, 2017 reveals that proviso to sub-section (2) provides that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard. In the present case, no order has been passed by the respondents on the application seeking the revocation and in those circumstances, it would be required of the respondents to give an opportunity of hearing to the petitioner and pass an order on the pending application of the petitioner. Petitioner would be free to file a fresh, detailed application if so advised. The requisite order would be passed within a period of three weeks from the date a copy of this order is placed by petitioner with the competent authority/a representation is filed by the petitioner, whichever is earlier - Petition disposed off. The petitioner filed a writ petition against the cancellation of GST registration. The petitioner cited illness as the reason for not filing returns. The court directed the authorities to provide an opportunity for a hearing and decide on the application for revocation within three weeks. The petition was disposed of with these directions.