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ROHIT RANJAN AGARWAL
Sharp Print Ways – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Rohit Ranjan Agarwal, J.
Sri Shubham Agrawal, learned counsel for the petitioner and Sri Rishi Kumar, learned Standing Counsel for the respondents- State are present.
2. This writ petition has been filed assailing the cancellation of registration of the petitioner-Firm under the GOODS AND SERVICES TAX ACT as well as order passed by Appellate Authority dated 27.10.2021.
3. According to the petitioner, he was registered under the Central Goods and Service Tax Act, 2017 (hereinafter called as "Act of 2017"). The Assessee was regularly filing his return from July, 2017 to November, 2020. A show cause notice was issued on 10.02.2021 to the petitioner on the ground that he was not functioning/not existing at the principal place of business. The notice remained un-replied and the cancellation order was passed by the Assessing Authority on 06.03.2021. A statutory appeal was preferred by the petitioner, which was rejected by the order impugned on the ground that Assessee, during the survey, which was conducted on 10.02.2021, i.e. the date on which the show cause notice was issued, was not running the business on the place mentioned. It was further noted by the first Appellate Auth
Cancellation of GST registration must comply with statutory provisions, and authorities bear the burden to prove non-compliance.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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, ....
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.
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 serious illness of a Managing Director can justify delays in responding to regulatory notices, warranting restoration 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....
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