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2021 (2) TMI 432 - HC - GSTPrinciples of Natural Justice - validity of ex parte order of cancellation of GST registration of the petitioner - time limitation - registration cancelled on the ground of failure to file six monthly returns from August, 2019 to January, 2020 by the petitioner within the prescribed time limit - HELD THAT:- Admittedly, no reply to the show-cause was filed by the petitioner. However, a perusal of the impugned order at Annexure- 2 dated 13.03.2020 shows the observation of the Superintendent, CGST, respondent no. 4 that he has examined the reply and submissions made at the time of hearing by the assesse and is of the opinion that his registration is liable to be cancelled for the following reasons. Thereafter, the order records that the assesse has not responded to the show-cause notice dated 26.02.2020 for cancellation of his GST registration on the ground of failure to file six monthly returns from August, 2019 to January, 2020 within prescribed time limit. The merits of the impugned order is not considered as the ingredients of a proper show-cause notice as per the prescribed form GST REG-17 are completely absent. Petitioner could not furnish his reply as no date or time was indicated therein. As such, the cancellation of registration resulting from such an incomplete show-cause notice also cannot be sustained being violative of principles of natural justice. The impugned order of cancellation of registration is quashed - Petition allowed.
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