Back
G. S. SANDHAWALIA, LAPITA BANERJI
Gupta Enterprises – Appellant
Versus
State of Punjab – Respondent
JUDGMENT
Mr. G.S.Sandhawalia, J. (Oral) -
The challenge in the present writ petition filed under Articles 226 and 227 of the Constitution of India is to the orders dated 09.04.2022 (Annexure P-8) whereby GST registration of the petitioner has been cancelled which was granted on 25.08.2018 in Form GST REG-06 under Rule 10(1) (Annexure P-4). The Principal Place of Business (PPOB) was shown as B-8, GF-03, Gupta Enterprises, Nirmal Chhaya Tower, VIP Road, Zirakpur, Mohali, SAS Nagar, Punjab, 140603. The petitioner had been put to notice that the registration was liable to be cancelled as there were discrepancies noticed while conducting physical verification and the petitioner was asked to put in appearance on 22.03.2022 vide notice dated 14.03.2022 (Annexure P- 7).
2. Notice of motion.
3. Mr. Saurabh Kapoor, Addl. A.G., Punjab accepts notice.
4. Keeping in view that the orders arise out of quasi judicial action of the respondents, we are of the considered opinion that no reply is necessary in the peculiar facts and circumstances.
5. It is the case of the petitioner that it had filed the necessary reply wherein, it has specifically mentioned that the application for GST number in Punjab
Quasi-judicial orders must provide clear reasoning; failure to do so renders them invalid, as seen in the cancellation of GST registration.
Cancellation of GST registration must comply with statutory provisions, and authorities bear the burden to prove non-compliance.
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
