One Place Infrastructure Vs State of Up And 2 Others (Allahabad High Court)
The Allahabad High Court examined a writ petition challenging orders relating to cancellation of GST registration and dismissal of appeal on limitation grounds. The petitioner, a private limited company engaged in government contractual work, had its registration cancelled due to non-filing of returns for previous quarters. A show cause notice was issued in Form GST REG-17 requiring a reply within 30 days, followed by an ex-parte cancellation order. The petitioner’s appeal was later dismissed solely on the ground of delay.
Upon reviewing the records, the Court found that the show cause notice did not mention the name or designation of the proper officer, making it legally defective. It further observed that the petitioner was not afforded a proper opportunity of hearing and became aware of the cancellation only later. The Court held that the absence of a valid notice and lack of hearing violated principles of natural justice.
The Court also noted that the cancellation order lacked reasoning and reflected non-application of mind, thereby failing to meet the requirements of Articles 14 and 19(1)(g) of the Constitution of India. It held that even though the appeal was dismissed on limitation, the doctrine of merger would not apply where the original order itself is without reasons.
