2025-VIL-899-PAT
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SGST High Court Cases

GST - Cancellation of GST registration, Revocation of cancellation, Principles of natural justice - GST authorities issued a show cause notice proposing cancellation of the petitioner's registration on the ground that it had obtained the registration by means of fraud, willful misstatement or suppression of facts. The registration was subsequently cancelled with retrospective effect from 1st July 2017. The petitioner's application for revocation of the cancellation was rejected by the authorities - Whether the cancellation of the petitioner's GST registration and the rejection of its application for revocation of the cancellation were valid - HELD - The order of cancellation of registration was passed without any application of mind to the documents provided by the petitioner. The petitioner had submitted various documents in response to the SCN, but the authorities did not discuss these in the order of cancellation or the order rejecting the revocation application - Further, the authorities had conducted an inspection during the pendency of the revocation application without giving prior notice to the petitioner, and the documents relied upon were not provided to the petitioner - The principles of natural justice were violated as the petitioner was not given an opportunity to respond to the additional grounds and evidence relied upon by the authorities in the Demand-cum-Show Cause Notice. The matter was remanded for fresh consideration, and the Demand-cum-Show Cause Notice was kept in abeyance until the fresh decision was taken - The order rejecting the petitioner's application for revocation of cancellation is set aside and the matter is remanded to the Respondents for fresh consideration in accordance with the principles of natural justice
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