Order date – 10 March 2023

Parties – M/s Ketamaranahalli Marappa     Venkateshmurthy Vs Union of India

Facts –

• The petitioner's, M/s KETAMARANAHALLI MARAPPA Vs VENKATESHMURTHY GST registration was cancelled by the order dated 27.09.2021.
• The cancellation order was passed by Revenue despite recording that there was no response to the show cause notice dated 07.09.2021.
• The petitioner's appeal against the order dated 27.09.2021 was rejected on the ground of delay in filing.
• The petitioner's counsel also submitted that the petitioner and his family members had health issues during the relevant period, which constrained them from responding to the show cause notice.

Issue –

• Whether the order passed by Revenue for the cancellation of Petitioner’s GST registration maintainable?

Order –

• The Court observed that revenue has proceeded to cancel the registration on the ground that he has perused the reasons offered in response to the Show Cause Notice and the submissions during the personal hearing notwithstanding the fact that the petitioner, who contends that it was not served with the notice dated 07.09.2021, admittedly has not filed any response or participated in any hearing. 
• The learned counsel for the petitioner, non-application of mind stands out and therefore, this Court must interfere.
• The Court allowed the petition and quashed the order dated 27.09.2021 subject to the condition that the petitioner files returns within four weeks.