2024-VIL-735-ALH
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SGST High Court Cases

GST - Cancellation of the registration – issue of notice on the ground that no activity at the principal place of business nor the books of account were produced at the time of survey - cancellation of registration on the ground different than the one mentioned in the notice and also not contemplated in section 29(2) of the CGST/UPGST Act, 2017 – non-supply of adverse material relied upon by respondent before proceeding with cancellation of registration – HELD - On the basis of some information, a view has been drawn against the petitioner that the petitioner is indulging only in wrong availment of ITC, but before taking an adverse inference against the petitioner neither any notice nor any opportunity was given to the petitioner to rebut the said finding – Once some adverse material is to be used against the dealer, it should be put to notice before using the same. In the case in hand, the petitioner was never put to notice for material use adversely against it, which is in violation of the principle of natural justice - Further, the grounds for cancellation of registration is provided under Section 29(2) (a) to (e) of the UPGST Act, 2017 - Neither there is any violation of the said section nor any finding has been recorded for cancelling the registration of the petitioner as contemplated in Section 29(2) of the Act - the registration can only be cancelled in accordance with the provisions as contemplated in section 29(2) of the UPGST Act and not otherwise - the petitioner has been unnecessarily dragged into the litigation. Therefore, a cost of Rs. 10,000/- is imposed upon the respondent concerned, which shall be paid to the petitioner within a month - the writ petition is allowed
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