2025-VIL-657-HP
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SGST High Court Cases

GST - Cancellation of GST registration, Dismissal of appeal on ground of delay, Requirement to provide reasons for administrative decisions – Cancellation of Registration on the ground of non-filing of GST returns for the period from April 2023 to February 2025. The petitioner filed an appeal against the cancellation order, which was dismissed by the appellate authority solely on the ground of delay in filing the appeal - Whether the appellate authority was justified in dismissing the petitioner's appeal solely on the ground of delay, without providing any reasons for the decision – HELD - The dismissal of the petitioner's appeal by the Appellate Authority without assigning any reasons was not justified and violated the principles of natural justice - The requirement to provide reasons is an essential component of a fair decision-making process, as it ensures transparency, fairness, and accountability. The absence of reasons renders the order arbitrary and unsustainable, particularly when the order is subject to further challenge before a higher forum - Every order passed by a public authority must disclose due and proper application of mind by the person making the order - The appellate authority had not assigned any reasons for rejecting the petitioner's appeal on the ground of delay, which was contrary to the settled legal position - The impugned appellate order is quashed and matter remanded back to the Appellate Authority with a direction to pass a reasoned and speaking order after providing the petitioner an opportunity of hearing - The petition is disposed of
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