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2023 (10) TMI 1070 - UTTARAKHAND HIGH COURTCancellation of GST Registration - Vague SCN issued to petitioner - violation of principles of natural justice - HELD THAT:- On 06.08.2022, a notice was given by the respondent to the petitioner, it is Annexure No. 2. It is definitely vague, it require the petitioner to appear before the undersigned on 19.08.2022 at 12:57. There is no undersigned. Name and designation have not been mentioned in the notice. By reading this document, one cannot ascertain, as to who signed it? It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. The notification is Annexure No. 5 to the petition. Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. Simply the order, cancellation of the registration has been passed on 23.08.2022. It is in non-compliance of the provision of Section 29(2) proviso, which requires that such registration may not be cancelled unless the person has been afforded an opportunity of hearing. This Court is of the view that the impugned order dated 23.08.2022 and the notice dated 06.08.2022 are not in accordance with law. They deserve to be set aside - Petition allowed.
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