GST
TRT-2025-
Gujarat High Court
Date:-12-01-23
In:-
Issue Favourable to Tax Payer ?:-
Date of Order: 12th January 2023
Parties: M/S MILAP ENTERPRISES V/s UNION OF INDIA & 3 other
Fact –
- The Petitioner M/s MILAP ENTERPRISES have made this appeal as to challenge the action of respondent authority seeking the revocation of cancellation of registration cause there registration has been cancelled by authorities without providing specific reasons and reasonable opportunity of being heard which are against principles of natural justice.
Issue –
- Whether department have rightly cancelled GST registration of petitioner?
Order –
- The Hon’ble High Court observed that Act has specified specific forms right from registration, cancellation & revocation of cancellation of registration and the same has to be strictly adhered by the proper officer (PO) empowered under this act, as reasons are heart and soul of the order and non-communication of same itself amounts to denial of reasonable opportunity of hearing resulting in miscarriage of justice.
- Thus, the position of law emerges as mentioned above, is that assignment of reasons is imperative in nature and assigning the reasons is the heart and soul of the decision, keeping in view the aforesaid peculiar position of law and facts, the Court believed that it would serve the ends of justice in the event the petitioner is provided a fresh opportunity to respond to the fresh show cause notice. Resultantly, the writ petition is accordingly allowed.
- The order dated 28.09.2018 of cancellation of registration of the petitioner passed by Commercial tax officer, Ahmedabad is hereby quashed and set aside. The registration of the petitioner is restored forthwith. The respondent authority is directed to permit the petitioner to file the returns and is also permitted to issue fresh show cause notice within four weeks of receipt of copy of this order and avail an opportunity to the petitioner in accordance with law. The petition stands disposed of accordingly.
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