GST Registration can’t be cancelled on ground that reply to SCN was not given without any reason: HC
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- Last Updated on 22 March, 2023
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Case Details: Jai Bahadur Singh v. State of U.P. - [2023] 148 taxmann.com 310 (Allahabad)
Judiciary and Counsel Details
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- Vivek Chaudhary, J.
- Shachindra Pratap Singh & Neeraj Kumar Rai for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The petitioner was engaged in the business of civil work contract and was registered under GST Act. A show cause notice was issued proposing cancellation of registration which was not replied by the petitioner. It could not submit the reply within the stipulated time and an order came to be passed whereby registration of the petitioner was cancelled.
Against the said order, the petitioner filed an appeal which was dismissed by the appellate authority on the ground of delay. It filed writ petition against the order of cancellation of registration and contended that the Order-in-Original was passed on ground that reply to SCN was not given.
High Court Held
The Honorable High Court noted that the non-submission of reply to SCN can’t be a ground for cancellation of registration. In the instant case, registration was cancelled without assigning any reasons solely on ground that reply to SCN was not given. The order cancelling registration or any other order passed bereft of any reason and without application of mind does not stand test of scrutiny under Article 14 of Constitution of India. Therefore, it was held that the order-in-original and order-in-appeal was to be set aside and the authority was directed to consider the issue afresh.
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