2025-VIL-1331-GUJ
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SGST High Court Cases

GST - Voluntary Cancellation of GST registration - Cancellation of registration ab initio – Revenue contention that intention of the petitioner to have the registration cancelled is a mala fide intention, in order to evade the proceedings which may occur due to the activities undertaken by the petitioner, from the date of inception of the Company – HELD – The impugned orders of rejection are non-speaking orders as they merely stating that the petitioner’s replies were not found to be satisfactory. Such cryptic orders without proper reasons are not in accordance with law. The High Court therefore quashed and set aside the impugned orders – By calling upon the petitioner to show-cause as to why the cancellation of the registration should not be done ab initio, it cannot be held that the matter has become infructuous as the lacuna of non-speaking order still remains - The petitioner is requesting to cancel its registration from the date of Agreement whereas the department is directing the petitioner to show-cause as to why the number should not be cancelled ab initio. The petitioner can very well reply the issue which is pending for adjudication vide notice - The petitioner is free to raise all contentions in the proceedings initiated pursuant to the SCN - The petition is allowed to the extent of quashing the impugned orders, with the petitioner being at liberty to contest the subsequent proceedings for cancellation of registration - The petition is partly allowed
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