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2023 (12) TMI 828 - HC - GSTCancellation of GST registration of petitioner - wrongful availment or utilization of input tax credit or refund of tax - SCN neither indicated the venue nor the date and time when the petitioner was required to appear - principles of natural justice - HELD THAT:- Pursuant to the show-cause notice, the respondent proceeded to cancel the petitioner’s GST registration by the impugned order. The said order did not specify any reasons for cancellation of the petitioner’s GST registration except mentioning that no reply to the aforementioned show-cause notice was received - It is important to note that the tabular statement set out in the said order indicated that no Central tax/ State tax/ UT tax/ Integrated tax or cess was ascertained as due and payable by the petitioner. The said show-cause notice is bereft of the necessary particulars so as to enable the petitioner to respond to the same with any clarity. Further, the petitioner was not afforded any opportunity of being heard. This is because, even though the show-cause notice called upon the petitioner to appear for a personal hearing, it did not specify the date, time or the venue of such hearing - The impugned order is also bereft of any reasons. It also does not mention particulars of the invoice or transactions which, according to the concerned authority, are contrary to or in violation of the provisions of the Act. Although the petitioner has not approached this Court immediately after receiving the impugned order, we do not find that the delay is pernicious to the petitioner’s claim for restoration of the GST registration. As is apparent, the impugned order cancelling the petitioner’s registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside. The impugned order, cancelling the petitioner’s GST registration is set aside. The respondent is directed to forthwith restore the petitioner’s registration - Petition allowed.
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