The Allahabad High Court set aside the cancellation of Goods and Services Tax (GST) registration due to insufficient justifications in the order. The court ordered fresh proceedings.
The writ petition challenged the validity of the order passed by the Assistant Commissioner, cancelling the registration of the petitioners’ proprietorship concern.
The petitioner also challenged the validity of the order passed by the Additional Commissioner of State Tax, dismissing the Defective Appeal filed by the petitioner against the aforesaid cancellation order, only on the ground that the appeal had been filed belatedly.
The petitioner’s counsel pointed out that the impugned order lacked proper justification and failed to consider the response of the petitioner to the Show Cause Notice.
The single bench of Justice Subhash Vidyarthi noted that the cancellation order of GST registration affects the valuable rights of the petitioner, and the same has been passed without assigning any reason.
Consequently, the court set aside the orders dated 09.02.2022 and 12.02.2024, allowing the respondent to initiate fresh proceedings after giving the petitioner adequate opportunity to present his case.
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