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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Global Power – Appellant
Versus
State of Gujarat – Respondent
ORDER :
1. Heard learned advocate Mr. Sagar J. Shah for the petitioner and learned Assistant Government Pleader Ms. Shrunjal Shah for the respondents.
2. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 30th July, 2021 passed by the respondent No.3-Assistant Commissioner, Ghatak 75, Bhavnagar cancelling the GST Registration Certificate of the petitioner and the order dated 21.11.2024 passed by the respondent No.2-Deputy State Tax Commissioner, Bhavnagar dismissing the Appeal filed by the petitioner under Section 107 of the Gujarat Goods and Services Tax Act, 2017 on ground of limitation.
3. The brief facts of the case are as under :
3.1. The petitioner is engaged in business of ship material trading by purchasing raw material from old ships and selling them in the market and is registered under the provisions of the Gujarat Goods and Services Tax Act, 2017 (for short ‘the GST Act’).
3.2. The respondent No.3 issued a show- cause notice dated 22.07.2021 for cancellation of the registration with following reasons :
“Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or
The cancellation of GST registration without providing an adequate opportunity for a hearing violates principles of natural justice, warranting the quashing of such orders.
The obligation to provide a reasoned order and consider the mode of service and date of knowledge for appeal timelines is crucial in administrative decisions.
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 reasons violates principles of natural justice and statutory requirements, rendering the order illegal.
A cancellation order under the CGST Act must be a speaking order, providing reasons for the decision; failure to comply renders the order invalid.
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.
An administrative authority must provide reasons for its decisions, especially when such decisions adversely affect individuals, to ensure compliance with principles of natural justice.
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....
Quasi-judicial orders must provide reasons and demonstrate application of mind to satisfy constitutional requirements.
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