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VIVEK CHAUDHARY, OM PRAKASH SHUKLA
Dharmadutt Brick Field – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Vivek Chaudhary and Om Prakash Shukla, JJ.
Heard learned counsel for the petitioner and the Sri. Sanjay Sareen, learned Standing Counsel for the State.
2. Present petition has been filed for quashing of show cause notice dated 23.02.2023 and order dated 17.03.2023 whereby G.S.T. registration of petitioner has been cancelled. Petitioner further prayed that respondents may be directed to revoke the G.S.T. registration of petitioner.
3. The facts, in brief, are that the petitioner is an individual proprietorship concerned and engaged in the business of providing services in relation to towing of commercial and private vehicles and is registered under GST Act. It appears that the GST return was not filed by the petitioner and thereafter a show cause notice dated 23.02.2023 was issued on the ground of non-filing of the return for six months directing the petitioner to furnish reply to the notice within seven working days from the date of service of the notice.
4. The case of the petitioner is that he has not been able to get the show cause notice issued by the respondent and, therefore, he could not submit the reply within the stipulated time and, thus, an order came to be passed
Cancellation of GST registration without a hearing violates principles of natural justice and Article 14 of the Constitution.
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 obligation to provide a reasoned order and consider the mode of service and date of knowledge for appeal timelines is crucial in administrative decisions.
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
Quasi-judicial orders must include reasoning; lack of justification for cancellation of registration violates principles of natural justice and the Constitution.
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