High Court Emphasizes Need for New Grounds in Cancelling Restored GST Registration
- cagoyalayush
- Nov 17, 2023
- 1 min read
Notice issued in response to a petition challenging the cancellation of the petitioner's GST registration.
Respondent's counsel acknowledges the notice.
Petitioner challenges an order dated 26-10-2023 canceling GST registration from 20-3-2021.
Cancellation based on a Show Cause Notice (SCN) citing Section 29(2)(e) - registration obtained through fraud, wilful misstatement, or suppression of facts.
Petitioner directed to respond within seven working days and appear on 25-9-2023; GST registration suspended from 18-9-2023.
SCN lacks specific details on fraud, misstatement, or suppressed facts, rendering it incapable of eliciting a meaningful response.
The impugned order lacks reasons and merely references the SCN; deemed void and lacking justification.
Prior to the SCN, a notice dated 20-9-2021 proposed cancellation for the same reasons; registration was canceled on 30-9-2021, appealed, but rejected on grounds of delay.
On 13-5-2023, the petitioner applied for revocation under a circular dated 31-3-2023; GST registration restored on 16-9-2023.
Contention: Once restored, cancellation for the same reason is not valid unless based on events occurring after the initial cancellation on 30-9-2021.
The petition is allowed, the impugned order is set aside, and the GST registration is directed to be restored immediately; pending applications disposed of.
Clarification: Does not prevent the respondent from taking legal steps under the statute.
Dasti under the signature of the Court Master. Samayshristi Enterprises Vs. Superintendent, Range - 31, GST Division
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