Failure to Comply 2 Year Old Guidelines for Cancelling GST Registration: Gujarat HC criticizes GST Authority [Read Order]
Since the Appellate Authority has dismissed the petitioner's appeals, the respondent authorities cannot invoke revisional power under Section 108 of the GST Act, necessitating the quashing and setting aside of both the Appellate Authority's order and the cancellation of registration
![Failure to Comply 2 Year Old Guidelines for Cancelling GST Registration: Gujarat HC criticizes GST Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Gujarat-High-Court-Gujarat-HC-GST-GST-Registration-GST-Registration-Cancellation-taxscan.jpg "Failure to Comply 2 Year Old Guidelines for Cancelling GST Registration: Gujarat HC criticizes GST Authority [Read Order]")
In a recent case, the Gujarat High Court criticized the GST authorities over their failure to comply with two years old guidelines issued in Aggrawal Dyeing & Printing vs. State of Gujarat (2022) for issuance of reasoned show cause notices ( SCN ) for cancellation of GST registration. In the said case, the HC had directed the authorities to include all necessary particulars in...
In a recent case, the Gujarat High Court criticized the GST authorities over their failure to comply with two years old guidelines issued in Aggrawal Dyeing & Printing vs. State of Gujarat (2022) for issuance of reasoned show cause notices ( SCN ) for cancellation of GST registration.
In the said case, the HC had directed the authorities to include all necessary particulars in the SCN and had cautioned them against “travelling beyond” the notice in their final order.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
The petitioner, Gayatri Steel- claimed that they have not provided an opportunity of hearing and the final order was passed by Assessing Officer without assigning any reason for cancellation of registration.The appeal preferred by the petitioner under Section 107 of the GST Act was also dismissed.
As the Appellate Authority has dismissed the appeals of the petitioner, the respondent authorities will not be able to exercise the revisional power under section 108 of the GST Act. Therefore, the impugned order passed by the Appellate Authority as well as the order of cancellation of registration are required to be quashed and set aside.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
The Division bench of Justice Bhargav D. Karia & Justice Niral R. Mehta quashed the cancellation of registration and remanded the matter back for reconsideration. It was clarified that registration of the petitioner shall remain suspended till SCN is decided by the Assessing Officer as per timeline fixed by the High Court.
Advocate Paresh Dave appeared for Petitioner and Advocate Hetvi Sancheti appeared for Respondents.
To Read the full text of the Order CLICK HERE
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