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2023 (5) TMI 1019 - HC - GST
Cancellation of GST registration of petitioner - reason for proposing the aforesaid adverse action was stated to be: “Others” - non-compliance with Rule 25 of the Central Goods and Services Tax Rules, 2017 - violation of principles of natural justice - HELD THAT:- The show cause notice is inadequate and fails to meet the requisite standards of a show-cause notice. The impugned show cause notice does not disclose any discernible reason for proposing adverse action against the petitioner. The purpose of a show-cause notice is to apprise the noticee regarding the reason for the proposed action to enable him to respond to the same. This in turn enables the concerned authority to make an informed decision. No adverse order could be passed against the petitioner without informing the petitioner of reasons for the same and affording him an opportunity to respond to the same. Thus, the impugned order dated 14.02.2023 is void as having been passed in violation of the principles of natural justice.
Neither the show cause notice dated 25.01.2023, nor the impugned order can be sustained.
Since it is now clear that the respondents proposed to cancel the petitioner’s registration on the assumption that he was not-existent at his principal place of business, this Court considers it apposite to set aside the impugned order and remand the matter to the concerned officer to consider afresh after affording the petitioner a full opportunity to be heard - Petition disposed off.