2023 (3) TMI 790 - HC - GST

Cancellation of GST registration of petitioner - 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 - violation of principles of natural justice - 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.

In view thereof, the present petitioner is also entitled for the same relief. The benefit of the order in Technosum India Pvt. Ltd. Lucknow shall also be made available to the present petitioner.

The present petition is allowed.