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PIYUSH AGRAWAL
Vidya Coal Depot – Appellant
Versus
Additional Commissioner Grade (Appeal) II – Respondent
| Table of Content |
|---|
| 1. g.s.t. tribunal non-functional in up (Para 2 , 3 , 4) |
| 2. petitioner's arguments against registration cancellation (Para 5 , 6 , 7 , 8 , 9 , 10) |
| 3. counterarguments by respondents (Para 11 , 12 , 13) |
| 4. judicial observations on statutory authority (Para 14 , 15 , 16 , 17 , 18) |
| 5. interpretation of environment protection act (Para 19 , 20 , 21) |
| 6. procedural issues with cancellation orders (Para 22 , 23 , 24 , 25 , 26 , 27) |
| 7. lack of evidence against petitioner (Para 28 , 29 , 30 , 31 , 33 , 34 , 35) |
| 8. court's mandate to reinstate registration (Para 36 , 37) |
JUDGMENT
Piyush Agrawal, J.
Heard Sri R.R. Agarwal, learned Senior Counsel assisted by Sri Nitin Kumar Kesharwani, learned counsel for the petitioner and Sri Rishi Kumar, learned ACSC for the respondents.
2. The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023.
3. By means of this writ petition, the petitioner has assailed the order dated 14.10.2022 passed by Assistant Commissioner Sector-14 Commercial Tax, Agr
Administrative actions affecting business registrations must align with statutory procedures and provide due process, including valid reasoning for cancellations under GST law.
GST registration cancellation quashed as arbitrary for ignoring proprietor's ill-health causing temporary business halt, issuing vague unreasoned show-cause notices, and passing mechanical orders wit....
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....
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 ....
Cancellation of GST registration must follow due process, including a clear show-cause notice and a reasoned order, to uphold the principles of natural justice.
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
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