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ALOK MATHUR
Shree Ram Glass Bachauli Kuftabad Beekapur – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Alok Mathur, J.
Heard Sri. Rishi Raj Kapoor, learned counsel for the petitioner and the Standing counsel on behalf of the respondents.
2. By means of the present writ petition the petitioner has challenged the order of cancellation of registration under U.P. Goods and Services Tax Act, 2017 vide order dated 1.6.2023 as well as rejection of the application for revocation vide order dated 2.9.2023 and also rejection of his appeal against both the aforesaid orders by means of order dated 30.11.2023.
3. It has been submitted by learned counsel for the petitioner that the petitioner is a partner ship firm duly engaged in business of trade of glass and glass sheets and has been registered under U.P. Goods and Services Tax Act, 2017(hereinafter referred to as the Act of 2017) having its GST registration No.09AENFS8166C1ZK. It is further submitted that it is transacting business and filing its returns. It is further stated that returns pertaining to financial years 2021-22 and 2022 -23 have been filed.
4. The grievance of the petitioner in the present case has occurred on account of the order dated 1.6.2023 where the registration of the petitioner under the Act of 2017 has been canc
Cancellation of GST registration must comply with statutory provisions, and authorities bear the burden to prove non-compliance.
Quasi-judicial orders must provide clear reasoning; failure to do so renders them invalid, as seen in the cancellation of GST registration.
The cancellation of registration must satisfy the requirements of Section 29 of the CGST Act. The show-cause notice for cancellation must contain specific allegations and proposed evidence. The order....
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
A registration cancellation must be substantiated with clear reasoning as per the statutory requirements outlined in the CGST Act.
Orders lacking reasoning do not meet constitutional scrutiny under Article 14, allowing for judicial review and the right to respond to show cause notices.
The cancellation of a GST registration can be quashed if the revocation application is timely and based on the correct service date, allowing the matter to be heard afresh.
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