2024 (12) TMI 587 - HC - GST

Order Quashed: Rs. 8,51,810 Demand Nullified Due to GST Registration Cancellation Without Prior Hearing.

The HC quashed the impugned order demanding Rs. 8,51,810 due to the cancellation of the petitioner's GST registration without a prior hearing. The court ... Violation of principles of natural justice - before raising demand in the impugned notice, no opportunity of hearing was given to the petitioner - cancellation of GST registration of the petitioner-Company - HELD THAT:- The respondent-State has already been given sufficient time to seek instruction in the matter that as to whether notice has ever been served upon the petitioner before inflicting the demand, but despite opportunity no instruction has been received so far from the State Counsel - This Court is constrained to pass order in favour of the petitioner treating that the petitioner has not been served with the notice before inflicting the demand. In this view of the matter the impugned order dated 28.11.2023 is hereby quashed, however, a liberty is given to the respondent-Department to give/serve notice under Section 73 of U.K. G.S.T Act, 2017 upon the petitioner and pass appropriate order, in accordance with law, after hearing the petitioner or his authorized agent - Petition disposed off. The petitioner sought to quash an order demanding Rs. 8,51,810. The petitioner's GST registration was cancelled, and no hearing was given before the demand. The court quashed the order and directed the respondent to serve notice under Section 73 of U.K. GST Act, 2017.