2025-VIL-613-CAL
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SGST High Court Cases

GST - Cancellation of registration, Violation of principles of natural justice, Lack of reasons in show cause notice, Reliance on inspection report without providing copy – Appellant challenge the orders cancelling its GST registration, which were affirmed by the appellate authority. The appellant argued that the show cause notice was devoid of reasons, the original and appellate authorities' orders lacked reasons, and the appellate authority had relied on an inspection report without providing a copy to the appellant - Whether the initiation of the proceedings by issuance of the show cause notice was flawed due to lack of reasons – HELD - The show cause notice was bereft of any particulars and did not contain any reasons, rendering it non-est in the eye of law. The appellant was not afforded adequate opportunity to rebut the allegations as the show cause notice did not set out the allegations. This inherent defect went to the root of the matter and could not be cured or rectified at a subsequent stage or in the appellate stage. The lack of reasons in the show cause notice violated the principles of natural justice – Further, the appellate authority had clearly referred to the inspection report which was drawn one day prior to the issuance of the show cause notice, and a copy of which was not furnished to the appellant. This is serious violation of the principles of natural justice, as the appellant was not afforded an opportunity to put forth its contentions - the orders passed in the writ petition and the orders impugned in the writ petition, including the show cause notice are set aside – The appeal is allowed
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