In the matter of GST ( Goods and Services Tax ) registration cancellation order falsely indicating that the assessee had filed a reply, despite no such reply being submitted, the Allahabad High Court has quashed the order and directed the petitioner to file its reply.
The petitioner, Anita Devi challenged the cancellation under Article 226 of the Constitution, asserting that the GST cancellation order falsely indicated a reply had been filed on February 14, 2023, despite no such reply being submitted.
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The petitioner’s counsel argued that the impugned order was a mere “cut and paste job” and lacked any substantive reasoning.
On the other hand, the respondent’s counsel admitted that no reply had been filed by the petitioner but cited a discrepancy in the petitioner’s email ID as the likely cause of the confusion.
The respondent requested an opportunity for the petitioner to submit a reply and for the matter to be reheard.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
Justices Vipin Chandra Dixit and Shekhar B. Saraf, court considered the submissions. It quashed the impugned order and directed the petitioner to file its reply by January 7, 2025. The respondent authority was instructed to conduct a hearing on January 14, 2025, at 11:00 AM, ensuring no further adjournments are granted.
Adv. Anil Kumar Dubey, Adv. Rishi Raj Kapoor, Adv. Utsav Dwivedi appeared for the petitioner and Amit Mahajan appeared for the respondents.
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