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B. M. SHYAM PRASAD
Rangappa Krishnappa – Appellant
Versus
Office of the Commissioner of Central Tax – Respondent
ORDER :
1. The petitioner's registration is cancelled by the impugned order dated 19.04.2022 [Annexure-B] under Section 29 [3] of the Central Goods and Services Tax Act, 2017. The petitioner's primary grievance both before this Court and the first appellate Authority is inability to avail the opportunity of hearing extended for bonafide reasons. The petitioner asserts that the impugned order is in violation of the principles of natural justice. Sri. G Nataraj, the learned counsel for the petitioner, and Sri. Jeevan J Neeralgi, the learned counsel for the respondents, are heard for final disposal in the light of this grievance.
2. The petitioner is indeed served with the Show Cause Notice dated 05.04.2022 but has not responded to this Notice. The third respondent has cancelled the registration by the impugned order on 19.04.2022 recording that the petitioner has filed response on 17.04.2022 and upon consideration of the reply and the submissions made at the time of personal hearing, is of the opinion that the registration must be cancelled. Thus, reason for cancellation of registration is the failure to file returns.
3. The petitioner has preferred first appeal contending that the pet
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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.
Orders lacking reasoning do not meet constitutional scrutiny under Article 14, allowing for judicial review and the right to respond to show cause notices.
Cancellation of GST registrations requires adherence to statutory procedures and principles of natural justice; vague show cause notices render cancellation invalid.
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