High Court Instructs Assessee to Submit Essential Documents for GST Revocation

• Notice Issued:

- Justice Vibhu Bakhru issues notice in response to the petitioner's filing.

• Petitioner's Prayer:

- The petitioner seeks a writ of mandamus or other appropriate directions:

- To revoke GST registration.

- To quash the order dated 14-9-2023 canceling the petitioner's registration.

• Challenge to GST Registration Cancellation:

- The petitioner challenges the cancellation of its GST registration.

• Registration History:

- The petitioner was registered with GST authorities since 1-7-2017 (GSTIN 07BBZPS9347B1ZX).

- Applied on 11-6-2022 for an amendment due to a change in its principal place of business.

• Rejection of Application:

- Despite no show cause notice, the application for amendment was rejected on 9-5-2023.

- Rejection was based on the claim that requisite information was not submitted.

• Show Cause Notice (SCN) for Cancellation:

- On 1-9-2023, an SCN issued proposing GST registration cancellation under Section 29(2)(e).

- Allegations: Registration obtained by fraud, wilful misstatement, or suppression of facts.

• Suspension and Hearing:

- Petitioner's GST registration suspended from 1-9-2023.

- Petitioner called to appear on 6-9-2023, with seven working days to respond to the SCN.

• Lack of Specifics in SCN:

- The SCN lacked specific reasons for cancellation.

- Petitioner's name listed without details of alleged fraud or wilful misstatement.

• Documentation Issues:

- The letter from the Anti Evasion Branch referenced documents but didn't provide them to the petitioner.

• Impugned Order and Retroactive Cancellation:

- The GST registration was canceled by an order on 14-9-2023, citing the SCN without specific reasons.

- Registration canceled retrospectively from 1-7-2017, though the SCN did not propose retrospective cancellation.

• Contested Order and Pending Application:

- Petitioner contends that the impugned order lacks reasons and argues against a lack of prior notice.

- The petitioner has filed an application for revocation, which is pending.

• Court's Decision:

- The court finds merit in the petitioner's contentions regarding the lack of reasons in the impugned order and the need for prior notice.

- The order dated 9-5-2023, rejecting the application for amendment, is set aside.

• Revocation Opportunity:

- The petitioner is allowed to submit all required documents and information to support its application for revocation before the concerned officer.

• Revocation Process:

- The concerned officer must verify that the petitioner is conducting business at the claimed principal place.

- If satisfied, the order canceling GST registration shall be revoked.

Sai Aluminium Exim Vs. Principal Commissioner of Goods & Service Tax