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B. M. SHYAM PRASAD
Ummer Farooq – Appellant
Versus
Superintendent of Central Tax – Respondent
| Table of Content |
|---|
| 1. cancellation of gst registration and alleged violations. (Para 1 , 2 , 3) |
| 2. insufficient opportunity to demonstrate compliance. (Para 4) |
| 3. court acknowledges lack of opportunity and reinstates proceedings. (Para 5) |
| 4. partial allowance of petition to quash cancellation. (Para 6) |
ORDER :
1. The petitioner has impugned the order dated 08.12.2022 [Annexure-D] issued under Section 29 [2][a] of the Central Goods and Services Tax Act, 2017 [for short, 'CGST Act'] canceling the petitioner's GST registration. The petitioner has alleged inter alia that the impugned order of cancellation is in violation of principles of natural justice. As such, Sri. Shreehari Kutsa, the learned counsel for the petitioner, and Sri. Jeevan J Neeralgi, the learned counsel for the respondents, are heard for final disposal of the petition.
2. The first respondent has issued notice dated 26.10.2022 informing the petitioner that the petitioner has availed input tax credit for different transactions with entities as mentioned in such notice but the registration of such entities have been either cancelled or suspended and hence, the petitioner must furnish documents in support of the input tax credit
The cancellation of the petitioner's GST registration was set aside due to violation of principles of natural justice and lack of specific details in the show-cause notice and impugned order.
Cancellation of registration with retrospective effect must be based on objective criteria and supported by reasoning and particulars in the show cause notice and impugned order. The petitioner must ....
The court emphasizes the necessity of compliance with tax laws for registration restoration under GST, balancing lawful trade and statutory enforcement.
The cancellation of GST registration must adhere to the principles of natural justice and cannot be arbitrary, particularly when citing retrospective effect.
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....
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