HC Restored Registration of Assessee Which Was Cancelled by Merely Mentioning “Obtained by Fraud or Misstatement or Suppression”
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 3 June, 2024
Latest from Taxmann
Case Details: T S R Exports v. Superintendent, GST - [2024] 162 taxmann.com 415 (Hyderabad)
Judiciary and Counsel Details
-
- Sujoy Paul & N. Tukaramji, JJ.
- Venkatram Reddy Mantur, Special Govt. Pleader for the Respondent.
Facts of the Case
The petitioner was served with a show cause notice for cancellation of registration and in the said notice itself it was mentioned that the registration of the petitioner stands suspended. The petitioner was directed to reply and appear in person for hearing at the appointed date. The said notice was followed by the impugned order cancelling the registration of the petitioner.
The petitioner submitted application for revocation of cancellation but the same was rejected. It filed writ petition against the order and contended that the factual backdrop and alleged breach on the part of the petitioner was not spelled out.
High Court Held
The Honorable High Court noted that the show cause notice showed that singular reason for taking action was that registration was liable to be cancelled on ground that “registration is obtained by means of fraud, wilful misstatement or suppression of facts” but it did not mention factual backdrop of breach. If minimum factual backdrop and nature of breach was not mentioned with accuracy and precision, the petitioner was not in a position to file reply. Therefore, it was held that the show cause notice and impugned order were to be set aside and the Court also directed that the registration of assessee to be restored.
List of Cases Referred to
-
- Canara Bank v. Debasis Das (2003) 4 SCC 557 (para 10)
- Rajesh Kumar v. CIT (2007) 2 SCC 181 (para 11).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
