Back
B. M SHYAM PRASAD
S P Metals – Appellant
Versus
Assistant Commissioner Of Commercial Taxes – Respondent
| Table of Content |
|---|
| 1. cancellation of gst registration under scrutiny (Para 1 , 2) |
| 2. arguments against cancellation due to absence of opportunity (Para 3 , 4) |
| 3. revocation of cancellation contingent on filing returns (Para 5) |
ORDER :
B. M Shyam Prasad, J.
The petitioner is aggrieved by the first respondent's order dated 30.11.2022 (Annexure-C). The first respondent by this order has cancelled the petitioner's GST registration. The petitioner also seeks direction to revoke the cancellation and for certain other reliefs.
2. The petitioner's case is that the second respondent visited his business premises on 11.10.2022 and seized certain invoices/documents under a mahazar. The second respondent called him to his office on 15.11.2022 purportedly for investigation, but he was then arrested. He was in judicial custody from 16.11.2022 until he was admitted to bail and released on 08.12.2022. In the meanwhile, the first respondent has allegedly issued Show Cause Notice on 17.11.2022 to the petitioner alleging that he has issued invoices and bills without actual supply of either goods or services in violation of the provisions of the Central Goods and Services Tax Act, 2017 and the Rules thereunde
Cancellation of GST registration with retrospective effect must be based on objective criteria and proper notice, and the proper officer must consider all relevant aspects before passing such orders.
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.
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....
Cancellation of GST registration must follow due process, including a clear show-cause notice and a reasoned order, to uphold the principles of natural justice.
An order cancelling a registration under statutory provisions must be a speaking order, assigning specific reasons for the decision. The failure of an assessee to respond to a show cause notice does ....
The cancellation of GST Registration without providing reasons violates principles of natural justice and statutory requirements, rendering the order illegal.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
