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SGST High Court Cases

GST – Cancellation of Registration, Condonation of delay, Principles of natural justice - Notice proposing to cancel GST registration on the ground of fraud - The petitioner's application for revocation of cancellation was dismissed for being filed beyond the statutory time limit - Whether the Joint Commissioner and the Commissioner (Appeals) were correct in not considering the cause put forth by the petitioner for the delay in filing the application for revocation of cancellation and instead deciding the matter on merits – HELD - the Joint Commissioner and the Commissioner (Appeals) erred in not considering the merits of the petitioner's request for condoning the delay in filing the revocation application and instead deciding the matter on merits - the authorities failed to advert to the cause being put forth by the petitioner and straightaway proceeded to decide the main request for revocation of cancellation of registration, which was improper. The orders passed by the authorities were illegal, perverse, and arbitrary as they violated the principles of natural justice - the notice proposing cancellation of the petitioner's GST registration on the ground of fraud was cryptic and devoid of any details or circumstances indicating the manner in which the alleged fraud was perpetrated - considering the serious allegation of fraud the authorities should have been more cautious in issuing the show cause notice by providing all the relevant details and extending an opportunity to the petitioner to deal with each of the circumstances - the orders passed by the Joint Commissioner and the Commissioner (Appeals) are set aside and matter remitted back to the Joint Commissioner for a fresh decision in accordance with law and on the merits, after providing an opportunity to the petitioner to put up his case and deciding the application for condonation of delay on its own merits – the petition is allowed by remand
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