GST
TRT-2025-
Gauhati High Court
Date:-01-05-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 01 May 2025
Panties: Juri Bhuyan v. Union of India & Ors
Facts –
- The Petitioner, Juri Bhuyan, a registered works contractor under the GST Act, had her GST registration cancelled by the Proper Officer via an order dated 09.09.2020 alleging non-filing of GST returns for over six months.
- It was claimed that She did not notice the SCN uploaded on the portal due to Covid-19 disruptions. She was unable to reply to the SCN or apply for revocation/appeal within the prescribed time. The cancellation order was a non-speaking order (without reasons) and violated principles of natural justice.
Issue –
- Whether the GST registration cancellation order passed without detailed reasons and without a proper opportunity to be heard is valid under law?
Order –
- The Hon’ble High Court observed thatWhen the contents of the impugned Order dated 09.09.2020 are looked at, it is found that in the impugned Order, the Proper Officer has not assigned any reason as to why the petitioner’s GST Registration has been cancelled.
- The fact that the petitioner-assessee did not submit any Reply to the Show Cause Notice dated 27.08.2020 or did not appear before the Proper Officer for personal hearing, with no date & time appointed by him, does not absolve the Proper Officer from the obligation of passing a speaking order as any order which brings adverse consequence to a person cannot be a mere paper formality.
- Thus, from every standpoint, the impugned Order dated 09.09.2020 is not a speaking order. As such, the impugned Order dated 09.09.2020 is found to be one which is passed without any application of mind. For the afore-stated reasons, the impugned Order dated 09.09.2020 cannot stand the scrutiny of law and is liable to be set aside and quashed.
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