2026-VIL-1244-KAR
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SGST High Court Cases

GST - Cancellation of registration without notice of the ground - Rule 21(d) read with Rule 10A of the CGST Rules, 2017 - Petitioner was granted GST registration, filed returns for a period and thereafter discontinued business for financial constraints - The registration was cancelled by an order passed after an SCN on the allegation that the Petitioner violated Rule 21(d) by not furnishing bank account details as required under Rule 10A - Petitioner sought restoration of the proceedings with an opportunity to respond, undertaking to produce the bank statement, file the pending returns and pay tax, interest and penalty - Whether the order cancelling the registration can be sustained and the proceedings restored with opportunity to the Petitioner - HELD - The Petitioner has been out of business from the stated month and is now willing to offer all taxes, pay penalty and interest and file the necessary returns. The Respondent itself fairly submitted that the Petitioner was not put on notice regarding the alleged failure to furnish bank account details under Rule 10A. In these circumstances the proceedings are to be restored with an opportunity to the petitioner to file a reply to the SCN - The order of cancellation is quashed, the petitioner is to file its response with documents by the stipulated date, and the Respondent is directed to consider the response, the returns filed and the willingness of the Petitioner to pay tax, penalty and interest and pass just orders – The petition is allowed
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