Order Date – 27th February 2023

Parties: M/S Tiwari Industries Thru. Proprietor Govind Mani Tiwari LKO. Vs Union of India Thru. Secy. Minister Finance, New Delhi and 5 Others. 

Facts –

• The Petitioner, M/S Tiwari Industries Thru. Proprietor Govind Mani Tiwari LKO. is the sole proprietary of the firm engaged in the business of motor work and was registered under GST Act. 
• The GST return was not filed by the counsel and thereafter a show cause notice dated 10.01.2022 was issued.
• The case of the petitioner is that he has not been able to get the show cause issued by the respondent and thus, an order came to be passed on 23.01.2021 whereby registration of the petitioner was cancelled. Against the said order, the petitioner filed an appeal which was dismissed by the appellate authority on the ground of delay.

Issue –

• Whether the Petitioner is entitled for the relief?

Order –

• The Court relied on the case of Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others whereinit was 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.
• The order dated 23.01.2021 as well as the appellate order dated 6.02.2023, is set aside and the petitioner is permitted to appear before the respondent along with the reply to show cause notice and the certified copy of this order as well as the judgement passed in Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others
• Hence the petition is allowed.