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2023 (10) TMI 91 - KERALA HIGH COURTCancellation of GST registration of petitioner - petitioner had not submitted Form GSTR 3B return for the period from March 2022 to August, 2022 - right of defence denied to petitioner - violation of principles of natural justice - HELD THAT:- Admittedly, the petitioner has filed his returns for the month of March 2022 on 3.11.2022, which is subsequent to the show cause notice and prior to Ext.P4 cancellation order. Thus, as Ext.P2 show cause notice or Ext.P4 order do not advert to any of these aspects, the same is passed in flagrant violation of the principles of natural justice, because the petitioner has been denied his right of defence to Ext.P2 show cause notice. It is trite; that quasi-judicial authorities have to function with fairness, openness and reasonableness. Ext.P2 show cause notice and Ext.P4 order substantiates that the respondents have acted in haste and in an unreasonable manner, denying the petitioner a fair opportunity to defend himself. Hence, Exts.P2 and P4 suffer from the errors of law and are liable to be quashed by exercising the extraordinary powers of this Court under Article 226 of the Constitution of India. Exts.P2 and P4 orders are quashed - petition allowed.
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