2020 (7) TMI 576 - HC - GST

Cancellation of registration - CGST Act - non-filing of tax returns - HELD THAT - The petitioner has filed a response dated 20.12.2018 which is referred to in the first paragraph of the impugned order itself. In conclusion however the respondent proceeds as though there was no response from the petitioner - thus the contents of the response have not been taken into consideration at all. The respondent is at liberty to initiate proceedings afresh if at all in accordance with law - petition allowed.

Summary

Issues: Non-consideration of reply in cancellation of registration under CGST Act, 2017

The judgment in the case involved the challenge to the order of cancellation of registration under the Central Goods and Service Tax Act, 2017. The main issue was the non-consideration of the reply filed by the petitioner in response to the show cause notice. The petitioner had responded to the notice dated 10.12.2018, which called for a justification for non-filing of tax returns. However, the respondent proceeded with the cancellation order as if there was no response from the petitioner, failing to take into account the contents of the response dated 20.12.2018.

The court noted that the impugned order was flawed as it did not consider the petitioner's response, which was clearly mentioned in the first paragraph of the order itself. The failure to take into account the response rendered the cancellation order invalid. Consequently, the court set aside the impugned order and allowed the writ petition. The respondent was given the liberty to initiate proceedings afresh, if necessary, in accordance with the law. The judgment concluded by closing the connected miscellaneous petition without imposing any costs on either party.