2025 (4) TMI 679 - HC - GST

Tax Registration Cancellation Writ: Petitioner Granted Opportunity to File Revocation Application with Fair Hearing Guaranteed

Ranjeet Kumar Poddar Versus Superintendent, Range-I, Rishra Division & Ors.

HC allowed writ petition challenging tax registration cancellation. Court directed petitioner to file revocation application within two weeks and ... Cancellation of petitioner’s registration under the Central/West Bengal Goods and Services Tax Act, 2017 - no appropriate opportunity of hearing was provided to the petitioner - the petitioner was not provided an opportunity to respond to the SCN - Violation of principles of natural justice - HELD THAT:- The petitioner’s principal grievance is that the petitioner has been denied an opportunity to appropriately respond to the show cause, however, although the order of cancellation of registration had been passed on 6th September, 2024, the instant writ petition has been filed on 3rd December, 2024. Further taking note of the fact that the Act provides for an appropriate remedy in the form of applying for revocation of cancellation of registration as provided under Section 30 of the said Act, the petitioner should approach the authorities by filing an appropriate application for revocation of cancellation of registration. Petition disposed off. In the case before the Calcutta High Court, the petitioner challenged an order dated September 6, 2024, which cancelled their registration under the Central/West Bengal Goods and Services Tax Act, 2017. The petitioner argued that the cancellation was executed without providing a proper opportunity to respond to the show cause notice, and that the order was issued 'de hors the grounds' stated in the notice.The respondent, represented by Mr. Banerjee, contended that under Section 30 of the said Act, the petitioner had the right to apply for revocation of the cancellation but had not done so. The court, presided over by Raja Basu Chowdhury, J., noted that the petitioner filed the writ petition on December 3, 2024, and emphasized the statutory remedy available under Section 30 for revocation of cancellation. The court directed the petitioner to file an application for revocation within two weeks, and instructed the authorities to dispose of the application on merits within three weeks, ensuring an opportunity for the petitioner to be heard.The writ petition was disposed of with these directions, and no order as to costs was made. An urgent certified copy of the order was to be provided upon compliance with formalities.