2023 (3) TMI 163 - HC - GST

Cancellation of registration of petitioner - cancellation on the ground of non-submission of reply to SCN - 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 whereby registration of the petitioner was cancelled - HELD THAT:- The present petitioner is also entitled for the benefit of the order passed by this Court in Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others [2022 (9) TMI 1412 - ALLAHABAD HIGH COURT]. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration.

The present petitioner is also entitled for the same relief. The benefit of the order dated 26.9.2022 passed in Writ Tax No.145 of 2022, shall also be made available to the present petitioner.

The order as well as the appellate order is set aside and the petitioner is permitted to appear before the respondent along with the reply to show cause notice - Petition allowed.