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ALOK MATHUR
Aryavart Agencies – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Alok Mathur, J.
The present petition has been filed challenging the order dated 14.02.2023 whereby the registration of the petitioner was cancelled in exercise of powers under Section 29 of the Central Goods and Services Tax Act as well as the order dated 05.02.2024 whereby the appeal preferred by the petitioner was dismissed.
2. The facts in brief are that the petitioner was registered with the GST Authorities and is involved in the business of providing services to the Government. It is stated that on 14.01.2023, the petitioner was served with a show cause notice highlighting the fact that the petitioner has failed to furnish return for a continuous period of six months under Sections 39 of the CGST Act and was called upon to file a reply within 30 days.
3. It is stated that the petitioner could not reply the said show cause notice on account of the fact that the petitioner who is responsible to run the business was not well and also on account of the fact that all the papers were submitted to their counsel but the said counsel did not appear before the appellate authority nor did he place the version of the petitioner and on this ground the appeal was also dismissed befor
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 importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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.
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 court held that cancellation of GST registration without proper notice or reasoning violates principles of natural justice, resulting in quashing the cancellation order.
The court found significant procedural lapses in the cancellation of GST registration, requiring authorities to provide a specific show-cause notice and an opportunity for the petitioner to respond, ....
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