2023 (10) TMI 91

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....NT : SMT THUSHARA JAMES, SR GOVERNMENT PLEADER AND SRI. MANU S., DEPUTY SOLICITOR GENERAL OF INDIA JUDGMENT The writ petition is filed to quash Ext.P4 order passed by the first respondent cancelling the petitioner's GST registration. 2. The petitioner's case is that, he is the proprietor of a concern which has a KSGST/CGST registration. For the period from March 2022 to August 2022, there....

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..... Heard; Sri. Sabu C.J, the learned counsel appearing for the petitioner, Smt. Thushara James, the learned Senior Government Pleader appearing for the respondents 1 and 2 and Sri. S. Manu, the learned Deputy Solicitor General of India appearing for the 3^rd respondent. 4. On a perusal of the pleadings and materials on record, it is apparent that the petitioner had not submitted Form GSTR 3B ret....

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.... his returns for the month of March 2022 on 3.11.2022, which is subsequent to the show cause notice and prior to Ext.P4 cancellation order. Thus, I am of the view that as Ext.P2 show cause notice or Ext.P4 order do not advert to any of these aspects, the same is passed in flagrant violation of the principles of natural justice, because the petitioner has been denied his right of defence to Ext.P2 ....