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2020 (12) TMI 452 - HC - GSTPrinciples of Natural Justice - Cancellation of GST Registration - grievance of the writ petitioner is the cancellation of its registration made by the Department which is alleged to be in violation of the provisions of the Central GST Act 2017 and that the action of the respondents authorities besides being violative of the provisions of the Act is also violative of principles of natural justice - HELD THAT - Upon hearing the learned counsels for the parties issue Notice of motion returnable after 4(four) weeks. List this matter again after the returnable period on a date to be fixed by the Registry.
Issues:
Challenge to cancellation of GST registration based on violation of Central GST Act, 2017 and principles of natural justice. Analysis: The petitioner filed a writ petition challenging the cancellation of its GST registration by the Department through an email on 5th November, 2019. The petitioner contended that the cancellation was done in violation of the Central GST Act, 2017, and also breached principles of natural justice. The petitioner's counsel argued that the petitioner was not given sufficient time to respond to show cause notices and that post-cancellation, the petitioner paid the outstanding tax amount as per the provisions, which was acknowledged by the Department in their counter affidavit. Additionally, the petitioner filed a rejoinder affidavit disputing the Department's claims made in their counter affidavit. Upon hearing the arguments from both parties, the court issued a Notice of motion, returnable after four weeks. The petitioner's counsel was directed to serve extra copies of the writ petition with annexures to the respondent's counsel. The court scheduled the matter for listing after the returnable period on a date to be fixed by the Registry. The case revolves around the cancellation of GST registration and the alleged violations of the Central GST Act, 2017, and principles of natural justice. The court's decision on the issues raised will depend on the evidence and arguments presented by both parties during the subsequent proceedings.
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