Ignored Notice Disqualifies from Natural Justice Plea: Allahabad HC upholds GST Registration Cancellation [Read Order]

The Allahabad High Court has upheld the cancellation of Goods and Services Tax (GST) registration stating that the ignored notice disqualifies the petitioner from claiming a violation of natural justice principles.

The judgment stated that the cancellation stemmed from the petitioner's failure to file GST returns for a continuous period of six months. The authorities issued a show cause notice dated 25.07.2022, outlining the potential consequences of non-compliance.

Ashish Kumar Singh and Harsh Kumar Singh, the counsels for the petitioner, argued that the show cause notice was defective as it was not in the prescribed format and there was no date and time on which the noticee was to appear for personal hearing.

Additionally,  they claimed the illness of his accountant and personal difficulties prevented them from filing returns, constituting a violation of natural justice principles.

The court, however, focused on the petitioner's admission in the pleadings on record that they received the notice. The judgment highlights that the show cause notice clearly mentioned the consequences of non-compliance, including a decision based on ‘available record and on merits’ if no reply was filed or a personal hearing was not attended.

To Read the full text of the Order CLICK HERE

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