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B. M. SHYAM PRASAD
Kalasaiah Annappa – Appellant
Versus
Commissioner of Commercial Taxes – Respondent
ORDER :
1. The petitioner has impugned the second respondent's order dated 30.12.2022, and the second respondent by this order has cancelled the petitioner's GST registration. Sri. K.M. Shivayogiswamy, the learned counsel for the petitioner, and Sri. Shamanth Naik, the learned High Court Government Pleader, who is called upon to accept notice for the respondents, are heard for final disposal.
2. The petitioner is served with the Show Cause Notice dated 09.11.2022 proposing cancellation of the GST registration on the ground that the petitioner has not filed returns for a continuous period of six [6] weeks, and according to Sri. K.M. Shivayogiswamy, the petitioner has filed its Returns up to the month of December 2022 on 20.06.2023. The petitioner's GST registration is cancelled on the ground that the petitioner has caused reply to the Show Cause Notice and such reply would not merit acceptance though indisputably the petitioner has not filed any reply.
3. It is seen from the impugned order that while the second respondent has referred to the petitioner's purported reply dated 12.12.2022, in the very next sentence, the second respondent has also recorded that no reply is filed to the Sh
Administrative decisions regarding GST registration must reflect a proper application of mind, particularly when addressing notices and responses, ensuring fairness and adherence to procedural standa....
GST registration can be restored if the taxpayer complies with filing requirements and pays outstanding dues, despite prior cancellation due to non-filing.
The cancellation of GST Registration without providing reasons violates principles of natural justice and statutory requirements, rendering the order illegal.
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
The obligation to provide a reasoned order and consider the mode of service and date of knowledge for appeal timelines is crucial in administrative decisions.
An administrative authority must provide reasons for its decisions, especially when such decisions adversely affect individuals, to ensure compliance with principles of natural justice.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
The cancellation of GST registration must be supported by a reasoned order; failure to provide reasons renders the order illegal and violates principles of natural justice.
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