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HIGH COURT OF GUJARAT
BHARGAV D. KARIA, D.N. RAY
Vishwa Enterprise – Appellant
Versus
State of Gujarat – Respondent
ORDER :
(BHARGAV D. KARIA, J.)
1. Heard learned advocate Mr.Jeevan R. Vasave for the petitioner and learned Assistant Government Pleader Ms.Shrunjal Shah for the respondent.
2. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs :
“a) Your Lordship may be pleased to admit this Petition.
b) Your Lordship may be pleased to quash and set aside the impugned order of the Appeal, at Annexure "A", Unsigned Order of Cancellation of the Registration Certificate, at Annexure "B", the Unsigned Show Cause Notice, at Annexure "D", and restore the Certificate of Registration at Annexure "C"” As the order of the Appeal is based on the illegal, null and void ab initio show cause notice and order of cancellation. Hence the order of the Appeal becomes illegal, null and void ab-initio liable to be set aside ab-initio.
c)Your Lordship may be pleased to pass any other appropriate order, directions as may be deemed fit and proper.”
3. The brief facts of the case are as under :
3.1. The petitioner is having the registration under the provisions of the Central/State Goods and Services Tax Act, 2017 (for short ‘the GST Act’). The petitioner filed mon
Unsigned documents generated on the GSTN portal are valid, and the Appellate Authority cannot condone delays beyond the stipulated time under the GST Act.
Unsigned orders uploaded on the GST Portal are valid due to proper authentication, and the petitioner failed to show due diligence in addressing tax obligations post-registration cancellation.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
The cancellation of GST registration without providing an adequate opportunity for a hearing violates principles of natural justice, warranting the quashing of such orders.
A cancellation order under the CGST Act must be a speaking order, providing reasons for the decision to ensure compliance with principles of natural justice.
The cancellation of GST registration must be supported by a reasoned order; failure to provide reasons renders the order illegal and violates principles of natural justice.
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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