Order date – 24 January 2023

Jai Bahadur Singh Vs State Of U.P. Thru. Addl. Chief Secy./Prin. Secy. Dept. Of Commercial Tax Lko. And 2 Others

Key factor –

• The Petitioner, Jai Bahadur Singh is the sole proprietary of the firm engaged in the business of civil work contract and was registered under CGST Act.
• The Petition has been filed challenging the order dated 22.12.2022 passed by the respondent no.1, whereby the filed against the cancellation of registration has been dismissed with further direction to revoke the GST registration of the petitioner.
• The Petitioner’s case is that he has not been able to get the show cause notice issued by the respondent and, therefore, he could not submit the reply within the stipulated time and, thus, an order came to be passed on 16.09.2019 whereby registration of the petitioner was cancelled
• The Counsel for the petitioner argues that the appeal has been dismissed as being beyond limitation as such the doctrine of merger would not apply and the petitioner is fair entitled to seek judicial review of the order dated 03.01.2022 on the ground that the same is non speaking order.
• The issue is whether the Resonsdent's action to cancel the GST regustration is valid ?
• The court held that petitioner is entitled for the benefit of the order passed by this Court in the case of Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others wherein it was held that Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration. 
• In view of the same, the petition is allowed.