2025 (1) TMI 113 - HC - GST

GST Registration Cancellation: Petitioner Granted 30-Day Window to Appeal with Full Opportunity for Merits-Based Hearing

M/s. Micra Leathers Versus The Commercial Tax Officer Vaniyambadi, The State Tax Officer (Intelligence) Vellore

HC granted petitioner liberty to file GST registration cancellation appeal within 30 days. Despite dismissing the writ petition, court instructed ... Cancellation of GST registration - impugned order came to be passed without providing any opportunity of personal hearing to the petitioner - HELD THAT:- In the present case, it appears that now the petitioner is willing to file an appeal against the impugned assessment order dated 22.12.2023 passed by the respondent and today, the learned counsel for the petitioner has restricted his relief and requested this Court to grant liberty to the petitioner to file an appeal against the impugned assessment order since it will be sufficient to meet out the case of the petitioner. Though this petition has been filed challenging the impugned order dated 22.12.2023, considering the submissions made by the petitioner, this Court is inclined to dismiss the present petition by granting liberty to the petitioner to file an appeal against the impugned assessment order. Petition dismissed. In the case before the Madras High Court, presided over by The Hon'ble Mr. Justice Krishnan Ramasamy, the petitioner challenged an impugned order dated 22.12.2023, which resulted in the cancellation of their GST Registration by the respondent. The petitioner claimed they were unaware of notices uploaded in the 'View Additional Notices and Orders' section of the GST portal, leading to a lack of response and no opportunity for a personal hearing.The petitioner, represented by Mr. P.V. Sudhakar, sought to file an appeal against the impugned order and requested the court to grant liberty for this action. The respondent, represented by Mr. T.N.C. Kaushik, did not object to the petitioner filing an appeal.The court, after hearing both parties, decided to dismiss the writ petition but granted the petitioner the liberty to file an appeal with the concerned Appellate Authority within 30 days from receiving the court's order. The Appellate Authority is instructed to consider the appeal on its merits, providing the petitioner with sufficient opportunity and without enforcing limitations. The court ordered no costs and closed any connected miscellaneous petitions.