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SONIA GOKANI, MAUNA M. BHATT
VIRANI METAL INDUSTRIES – Appellant
Versus
STATE OF GUJARAT – Respondent
ORDER :
1. By invoking extraordinary jurisdiction under Article 226 of the Constitution of India, this petition is filed seeking directions to quash and set aside the order dated 03.08.2022, by which the GST Registration of the petitioner is cancelled and to restore the GST Registration forthwith. It is also prayed that the respondents herein be restrained to carry out investigations since the investigation by Directorate General of GST Intelligence (for short “DGGI”) is already pending.
2. The facts in brief are as under:
2. Pursuant to issuance of registration certificate, the petitioner was regularly filing monthly and quarterly returns and following the provisions of GST Act.
3. A search at the premises of the assessee was carried out on 19.08.2021, under Section 67(2) of the Act. Panchnama was drawn and documents were seized.
4. Spot verification of the premises was once again carried out on 06.09.2021. The petitioner received SMS that its Input Tax Credit (ITC) has been blocked.
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 importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
An adjudicating authority is mandatorily obligated to issue a reasoned, speaking order when cancelling a registration, regardless of whether a response was filed. Failure to provide specific reasons ....
An adjudicating authority exercising statutory power to cancel tax registration must record clear reasons for its decision. As a matter of natural justice and fair procedure, an order devoid of reaso....
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.
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