Order Date – 30 March 2023 

Parties: Ummer Farooq Vs Superintendent of Central Tax and Additional Commissioner of Central Tax  

Facts – 

• The Petitioner, Ummer Farooq, was served with a show cause notice dated 26.02.2022 informing that the petitioner has availed input tax credit for different transactions with entities as mentioned in such notice but the registration of such entities have been either cancelled or suspended and hence, the petitioner must provide documents in support of input tax credit. 
• On 01.11.2022 another show cause notice was issued proposing to cancel the registration and the petitioner sought for time. Thereafter, on 08.12.2022 the petitioner’s registration was cancelled on the ground that the petitioner has not reversed the disputed input tax credit with interest and penalty.  

Issue – 

• Whether the cancellation of GST registration is in order? 

Order – 

• The Single Bench of Hon’ble High Court observed that there is nothing on record to indicate that any date was specified before which the petitioner should have furnished the documents to show cause against cancellation. 
• In the circumtances of the case the lack of opportunity cannot be disputed and the petitioner’s bonafides could also be discerned. Hence it was held that impugned order is partly quashing the order of cancellation of GST registration restoring the proceedings for reconsideration by the first respondent. 

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