Non-submission of Reply to SCN can’t be a Ground for Cancellation of GST registration: HC
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- Last Updated on 5 April, 2023
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Case Details: Agarwal Construction Company v. Commissioner of State Tax [2023] 149 taxmann.com 42 (Allahabad)
Judiciary and Counsel Details
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- Vivek Chaudhary, J.
- Somesh Tripathi & Anuj Dubey for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The petitioner was engaged in business of civil construction was registered under GST Act. The GST Department issued a show cause notice directing petitioner to furnish a reply to notice within seven working days from the date of service of the notice. The reply was not submitted and the registration was cancelled by the department. The petitioner filed writ petition challenging order whereby GST registration had been cancelled on ground that it failed to submit reply to show cause notice.
High Court Held
The Honorable High Court noted that in the instant case, the cancellation order was self-contradictory as in one line it was stated that petitioner had submitted his reply to the show cause notice while in the very next line it was noted that petitioner had not submitted reply to the show cause notice.
Moreover, the Court observed that in case of Technosum India Pvt. Ltd. v. Union of India [2022] 145 taxmann.com 653 (Allahabad), this Court held that non-submission of reply to show cause can’t be a ground for cancellation of registration. Therefore, the petitioner was also entitled for same relief and cancellation of registration order was liable to be set aside. The Court also permitted the petitioner to appear before department along with reply to show cause notice and directed the department to pass a fresh order in accordance with law.
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