Adjudication order passed cancelling GST registration without hearing to be set aside: HC

Case Details: Amit Chandrakant Shah v. State of Gujarat - [2023] 146 taxmann.com 390 (Gujarat)

Judiciary and Counsel Details

• • Ms Sonia Gokani & Mrs Mauna M. Bhatt, JJ.
  • Sandeep R. Limbani for the Petitioner.
  • Trupesh Kathiriya, Asst. Government Pleader/PP for the Respondent.

Facts of the Case

A show cause notice was issued to the petitioner as to why GST registration should not be cancelled. The reply was filed was filed by the petitioner and following which proceedings were dropped. Thereafter, a fresh notice was issued again as to why registration should not be cancelled and adjudication order was passed cancelling registration without affording any opportunity of hearing. The petitioner filed writ petition against the order and the department contended that due to technical glitches, there was difficulty in uploading notices.

High Court Held

The Honorable High Court noted that in the instant case, the impugned order indicated non-application of mind as reply was referred but then reply was stated as not received. Moreover, the show cause notice issued and order passed was in absolute violation of principles of natural justice as no opportunity of personal hearing was granted and thus, it was held that order was liable to be set aside. The Court also directed the departmental officer to decide matter afresh after affording opportunity of hearing and pass speaking order and the registration was directed to be restored.