2023 (1) TMI 979 - HC - GST
Cancellation of GST number issued to the petitioner - non-speaking order received from the respondent no.2 intimating him that the GST Registration Number is cancelled - Violation of principles of natural justice - HELD THAT:- The orders of cancellation of registration which were impugned before the Court were even more glaring which lacked even the basic details. Addressing this issue extensively, the Court had noticed that the respondent authority had failed to extend the sufficient opportunity of hearing before passing the order impugned despite of specific request for adjournment, the order was not only non-speaking but cryptic in nature and the reason for cancellation was not decipherable. On all counts, the respondent authority has failed to adhered to the legal position and therefore held that the basic principles of natural justice is violated and the order needed to be quashed.
The Court also reflects that on inquiry made with the learned AGP appearing for the respondent authority as to why such vague show cause notice and vague final orders bereft of any material particulars were being passed, the reply was that on account of the technical glitches in the portal, the department is finding difficult to upload the show cause notice as well as the final order of cancellation of registration contenting all necessary details and information. The Court did not find this to be a valid ground nor a sustainable explanation for the purpose of issuing show cause notices and passing of the order finally cancelling the registration of the persons concerned therefore, it directed the department that till this technical glitches are corrected, the show cause notices to be issued shall be manual/physical containing all material particulars and information to enable the dealer to effectively respond to the same.
The very officer instead of realizing that this action on the part of the authority is contrary to the directions issued by this Court way back in the month of February, 2022, reiterates that because of some technical glitches of GST portal, the reply of the notice has not been received from the GST portal. Therefore, he declares that he would initiate the fresh cancellation proceedings manually and after it is found satisfactory on receiving the fresh reply, he would restore the GST number of the dealer. The least that was expected of the officer, on realizing that the initial notice on his part was contrary to the directions issued by this Court, was to express apology for repeating this very act and restoring the GST Number, straightway has sought permission of the Court to initiate a fresh action of cancellation. Assuming that this is an initiative out of his bona fide on realizing the mistake, the tenor of the communication does not reflect anywhere remorse of not following the decision. Assuming that it is not in the hands of the officer concerned to make any amendments and changes in the software or on the portal, the least they could have been done is to follow the directions once having realized the same from the averments of the petition.
This writ application is being ALLOWED solely on the ground of violation of the principles of natural justice.