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VIVEK CHAUDHARY
Jai Bahadur Singh – Appellant
Versus
State of U. P. – Respondent
JUDGMENT
Vivek Chaudhary, J.
Heard learned counsel for the petitioner and the learned Standing Counsel for the State.
2. Present petition has been filed challenging the order dated 22.12.2022 passed by the respondent no.1, whereby the Appeal No.103 of 2022, U.P. Goods and Service Tax Act, 2017 filed against the cancellation of registration has been dismissed with further direction to revoke the GST registration of the petitioner.
3. The facts, in brief, are that the petitioner is the sole proprietary of the firm engaged in the business of civil work contract and was registered under GST Act. It appears that the GST return was not filed by the counsel and thereafter a show cause notice dated 19.08.2019 was issued, directing the petitioner to furnish a 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 on 16.09.2019 whereby registration of the petitioner was cancelled. Against the said order, the petitioner filed an appeal which w
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 importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
Quasi-judicial orders must include reasoning; lack of justification for cancellation of registration violates principles of natural justice and the Constitution.
Orders lacking reasoning do not meet constitutional scrutiny under Article 14, allowing for judicial review and the right to respond to show cause notices.
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
An administrative authority must provide reasons for its decisions, especially when such decisions adversely affect individuals, to ensure compliance with principles of natural justice.
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