🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans.

Cancellation order for GST registration passed with contradictory remarks set aside by High Court.

While giving the reason for cancellation of the registration, it is mentioned that no reply has been received from the petitioner whereas in the same order in the very beginning there is a specific reference that the said order has taken into the reference the reply dated 25.02.2020 of the petitioner which is in response to the notice to show cause dated 14.02.2020, which is contrary in itself."

Facts and Arguments by Petitioner

Petitioner submitted that the he is registered under the GST and was issued a notice dated 24.04.2019 from the office of the respondent no. 2 Commissioner, Central Goods and Services Tax and Central Excise to which he responded and sent a reply through speed post on 03.05.2019. It is further stated that the petitioner submitted a statement of purchase dated 14.05.2019 on 15.05.2019. It is further argued that subsequently on 14.02.2020 a show cause notice for cancellation of registration was issued to the petitioner and in response of which on 25.02.2020, a counsel for the petitioner had put in appearance in the hope that the details on the basis of which show cause notice has been issued would be made available to the petitioner's counsel. Lastly, it is submitted that on 14.04.2019, the order impugned has been passed by the Superintendent Kanpur Sector 12, cancelling the registration on the following reasons:- "Since taxpayer not attended PH nor submitted any reply hence cancellation approved".

Learned counsel for the petitioner has argued that in the said order dated 14.04.2020, cancelling the registration of the petitioner, the officer concerned has in the very beginning of the same started with the order stating that the same has a reference to his reply dated 25.05.2020 in response to the notice of show cause dated 14.02.2020. Learned counsel has argued that the reason for cancellation mentions that the taxpayer has not attended PH nor submitted any reply and hence cancellation has been approved which is totally contrary to the fact as stated in the same order itself, whereby it mentions that the concerned officer has taken reference of reply dated 25.02.2020 of the petitioner in response to the show cause notice dated 14.02.2020. It is argued that the order is on the face of it arbitrary and contrary to the specific reference in the order itself as it states that the petitioner has not submitted any reply and as such the cancellation of the registration was approved and thus deserves to be set aside.

Held by High Court

After hearing counsels for the parties and perusing the record, it is apparent that while giving the reason for cancellation of the registration, it is mentioned that no reply has been received from the petitioner whereas in the same order in the very beginning there is a specific reference that the said order has taken into the reference the reply dated 25.02.2020 of the petitioner which is in response to the notice to show cause dated 14.02.2020, which is contrary in itself.

In view of the same, the order dated 14.04.2020 passed by the Superintendent, Kanpur Sector 12, Central Goods and Services Tax (Annexure 5 to the writ petition), is set aside with liberty to respondent no. 2 to pass a fresh order in accordance with law.

tell me one thing Jab GST Number Cancel karte hai tab Input in held Stock and capital Goods par ITC reverse karna padata hai. To Agar koi Capital Goods VAT Regime ka hai to Us par bhi Tax Reverse Karna Padega ? If yes Then Provide me notification or Circular .

UltraTech Cement to contest 7.92 crore GST demand notice on account of GSTR-2A and GSTR-3B mismatch.

25 Apr 2024   4.88k

ITC cannot be denied merely on the ground of non reflection in GSTR-2A : High Court

24 Apr 2024   11.14k

ITC Mismatch demand set aside by High Court because authorities failed to consider certificate obtained by buyer from the supplier and CA of supplier.

22 Apr 2024   9.25k

Taxpayer assigned to State GST Authorities cannot be assessed by Central GST Authorities and vice-a-versa: High Court

19 Apr 2024   6.22k

Govt defers implementation of Special Registration, Return Filing For Pan Masala, Gutkha Companies till May 15.

12 Apr 2024   4.59k

Quick Links

GST Library

Login
Register
About GST Library
Subscription (Pricing)
GST Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
Full Site Search
GST Vides

GST Notifications
GST Act & Rules (Section-wise)
GST Act & Rules (Chapter-wise)
GST Forms
GST Forms (Category-wise)
GST Rates
Classification by CTA (Chapter-wise)
Classification by CTA (Search Tool)
E-way Bill
Finance Bill

E-invoice Applicability Calculator
Inverted Duty Refund Calculator
GST Set-off Calculator
ITC Reversal Calculator
GSTR-3B Manual
GSTR-9 Manual
GSTR-9C Manual

Others

GST e-books
GST Domains Sale
About Us
Our Services
Contact Us
Privacy Policy
Terms & Conditions

taxreply.com © 2024. All Rights Reserved