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2023 (4) TMI 587 - HC - GSTCancellation of GST registration of petitioner - non-reversal of disputed input tax credit - violation of principles of natural justice - HELD THAT:- It is obvious that at the first instance, the petitioner was granted four days to file the documents, and on the second instance, when the petitioner appeared before the first respondent on 09.11.2022 after the Show Cause Notice dated 01.11.2022, the petitioner is permitted time to produce documents. However there is nothing on record to indicate that any date was specified before which the petitioner should have furnished the documents to show cause against cancellation. The petitioner relies upon business history of over twenty one years with good business practices and a set of propositions to show cause against cancellation of the GST registration. In the circumstances of the case, the lack of opportunity cannot be disputed and the petitioner's bonafides could also be discerned. Hence, this Court is of the view that the petition must be preferred in part quashing the impugned order of cancellation of GST registration restoring the proceedings for reconsideration by the first respondent. This Court must also observe that all contentions are left open to be considered by the first respondent strictly in accordance with law. The petition is allowed in part quashing the impugned order of cancellation of GST registration dated 08.12.2022 [Annexure-D] restoring the proceedings for reconsideration by the first respondent.
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