The order cancelling the GST registration of the writ applicant is quashed and set aside. The matter is remitted to the Commercial Tax Officer, with a direction that, if he intends to pass a fresh order of cancellation of registration, then he shall first issue show-cause notice in Form GST REG-17 giving an opportunity of hearing to the writ applicant and thereafter, pass an appropriate order.
Section 29 of the CGST Act, 2017— Cancellation of registration —–The applicant prayed for quashing the order dated 04.06.2020 of cancellation of registration; directing to recall the said order w.e.f 24.10.2018 and to restore the registration w.e.f. 24.10.2018.The court observed that no SCN in form GST REG-17 was issued and the order cancelling the registration is bereft of any details. The applicant had no opportunity to put forward his case before the order of cancellation came to be passed. The respondent counsel submitted that the order dated 04.06.2020 is not only bereft of any material particulars, but the same has been passed without issuing the SCN in Form GST REG-17.
Held that:- The Hon’ble High Court allowed the application and quashed the order dated 04.06.2020 by directing the respondent that if he intends to pass a fresh order of cancellation of registration, then he shall first issue SCN in Form GST REG-17 giving an opportunity of hearing to the applicant and thereafter, pass an appropriate order, within a period of four weeks.
The order cancelling the GST registration of the writ applicant is quashed and set aside. The matter is remitted to the Commercial Tax Officer, with a direction that, if he intends to pass a fresh order of cancellation of registration, then he shall first issue show-cause notice in Form GST REG-17 giving an opportunity of hearing to the writ applicant and thereafter, pass an appropriate order.
Section 29 of the CGST Act, 2017— Cancellation of registration —–The applicant prayed for quashing the order dated 04.06.2020 of cancellation of registration; directing to recall the said order w.e.f 24.10.2018 and to restore the registration w.e.f. 24.10.2018.The court observed that no SCN in form GST REG-17 was issued and the order cancelling the registration is bereft of any details. The applicant had no opportunity to put forward his case before the order of cancellation came to be passed. The respondent counsel submitted that the order dated 04.06.2020 is not only bereft of any material particulars, but the same has been passed without issuing the SCN in Form GST REG-17.
Held that:- The Hon’ble High Court allowed the application and quashed the order dated 04.06.2020 by directing the respondent that if he intends to pass a fresh order of cancellation of registration, then he shall first issue SCN in Form GST REG-17 giving an opportunity of hearing to the applicant and thereafter, pass an appropriate order, within a period of four weeks.