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PIYUSH AGRAWAL
Meera Tent Cloth Supplies – Appellant
Versus
Additional Commissioner – Respondent
JUDGMENT
Piyush Agrawal, J.
Heard Mr. Suyash Agrawal for the petitioner and Mr. Rishi Kumar, learned ACSC for State/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 is assailing the order dated 22.11.2019 passed by respondent no. 1 in G.S.T. Appeal No. G.S.T. No. 142/2018 A.Y. 2018-19.
4. Brief facts of the case are that petitioner is a registered firm engaged in the business of wholesale supply of carpet, plastic chair, sofa etc. Earlier the petitioner has applied for grant of GSTIN on 29.7.2017 which was approved and GSTIN No. 09BUYPB2872C1ZE was issued on 3.8.2017 but the petitioner was unable to login with the provided credentials against which a complaint dated 16.8.2017 was raised. Consequently another GSTIN No. 09BUYPB2872C2ZD was allotted to the petitioner along with login credentials. Thereafter on the strength of said GSTIN number, in the normal course of business, the petitioner has purchased go
Court finds that cancellation of GSTIN without due process negates penalties for tax evasion, as legitimate e-way bills were generated, indicating no intent to evade tax.
Intent to evade tax is a necessary condition for proceedings under Sections 129 and 130 of the CGST Act; absence of such intent invalidates penalties imposed under these sections.
The absence of reasoned orders in administrative decisions violates principles of natural justice, necessitating transparency and fairness in decision-making processes.
For proceedings under section 129 of the UPGST Act, there must be intent to evade tax established; a mere technical breach does not warrant penalties.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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