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THE HIGH COURT OF GAUHATI (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
MANISH CHOUDHURY
Rajib Sharma, Son of Sri Ram Sharma – Appellant
Versus
Union of India – Respondent
JUDGMENT :
MANISH CHOUDHURY, J.
The petitioner has approached this Court by the instant writ petition, preferred under Article 226 of the Constitution of India, on the premise that his GST Registration under the Central Goods and Services Tax [CGST] Act, 2017 has been cancelled by an Order dated 09.08.2020 pursuant to issuance of a Show Cause Notice dated 27.07.2020. The assail is made inter-alia on the grounds that the manner in which the GST Registration has been cancelled is arbitrary and the impugned Order of cancellation has been passed without due application of mind.
2. It is the case of the petitioner that he is the sole proprietor of a firm by the name, M/s JNK Enterprise and in order to carry out his business, he got himself registered as a dealer under the Central Goods and Services Tax [CGST] Act, 2017/Assam Goods and Services Tax [AGST] Act, 2017. It is stated that when the petitioner applied for registration, the petitioner was issued a Registration Certificate in Form GST 06 with Registration no. 18ATVPS2934D2Z6 w.e.f. 18.05.2018.
3. The petitioner was issued the Show Cause Notice on 27.07.2020 by the Proper Officer asking him to show cause as
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
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 must be supported by a reasoned order; failure to provide reasons renders the order illegal and violates 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.
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.
The cancellation of GST Registration without providing reasons violates principles of natural justice and statutory requirements, rendering the order illegal.
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