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B. M. SHYAM PRASAD
Anandkumar Ramdeo Singh – Appellant
Versus
Commissioner (Appeals-I) – Respondent
ORDER :
1. The petitioner has impugned the second respondent's order dated 11.07.2022 for cancellation of the GST registration under the provisions of Section 29 of the Central Goods and Services Tax Act, 2017 [for short, the 'COST Act]. The petitioner's subsequent appeal under Section 112 of the CGST Act before the first respondent is disposed of on the ground of limitation. The petitioner has not filed any application for revocation of the cancellation. Presently, the notification dated 31.03.2023 is issued providing for revocation of cancellation of the registration. If the cancellation is under the provisions of Section 29 (2) (b) or (c) of the CGST Act and such cancellation is before 31.12.2022, and an application for revocation is not filed, it is submitted that in terms of this notification the petitioner will be entitled to file an application according to the special procedure now notified.
2. Hence, the petition stands disposed of with liberty to the petitioner to avail such remedy subject to all just exceptions.
The cancellation of a GST registration can be quashed if the revocation application is timely and based on the correct service date, allowing the matter to be heard afresh.
The Court upheld that cancellations under the GST Act must follow due procedure, including proper notification and provision for compliance, reinforcing taxpayer rights.
Orders lacking reasoning do not meet constitutional scrutiny under Article 14, allowing for judicial review and the right to respond to show cause notices.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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