Ex-Parte GST Registration Cancellation Case: Patna HC Advises Statutory Appeal

Vaishnavi Builder and Developer Vs Union of India (Patna High Court)

The Patna High Court considered a writ petition challenging a show-cause notice dated 09.05.2023 and an ex-parte order dated 15.01.2024 cancelling the petitioner’s GST registration. The petitioner contended that the cancellation order was non-speaking and passed without providing sufficient opportunity of hearing, thereby violating principles of natural justice. The petitioner also sought restoration of GST registration, permission to file pending returns, and condonation of delay in filing an application for revocation of cancellation.

Additionally, the petitioner challenged the appellate order dated 20.06.2025 passed by the Additional Commissioner (Appeals), which upheld the cancellation.

At the outset, counsel for the petitioner sought liberty to challenge the appellate order by availing the statutory remedy under Section 112 of the Central Goods and Services Tax Act, 2017.

The High Court granted the requested liberty, allowing the petitioner to approach the GST Appellate Tribunal under the statutory framework.

Accordingly, the writ petition was disposed of without examining the merits of the case, leaving it open to the petitioner to pursue the appropriate appellate remedy in accordance with law.

FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT

The present writ petition has been filed seeking the following reliefs:-

“(i) The Show Cause Notice dated 09.05.2023 vide Reference No: ZA100523023985R (as contained in Annexure-P1) in form of REG-17/31 issued by the Respondent No.-5 for Cancellation of GST Registration be quashed.

ii. The Ex parte order For Cancellation of GST Registration dated 15.01.2024 Vide Reference No: ZA100124037570A as contained in Annexure- P2) passed by the Respondent No.-5 cancelling GST registration of the Petitioner by non-speaking order stating “This has reference to show cause notice issued dated 09.05.2023. The effective date of cancellation of your registration is 15.01.2024 and without providing sufficient opportunity of hearing in violation of principles of natural justice be quashed.

iii. For direction the Respondents to restore the GST Registration of the Petitioner with immediate effects as the Petitioner has already filed GST returns properly up to December, 2023 and appropriate taxes had also been paid along with late fee and for the remaining period from January, 2024, Petitioner was not able to upload monthly returns as the GST portal is not allowing filing of return further due to cancellation of her GST Registration w.e.f 15.01.2024.

iv. For directing the Respondents to allow delayed filing of application for revocation of cancelled registration which could be condoned subject to payment of tax, interest, penalty and late fee as the Petitioner could have filed Revocation of Cancellation Application up to 15.10.2024 under Section 30 read with Rule 23 BGST/CGST Act/Rule 2017.

v. For granting any other relief (s) to which the Petitioner is otherwise found entitled to in accordance with law.”

2. At the outset, the learned counsel for the petitioner seeks liberty on behalf of the petitioner to challenge the appellate order dated 20.06.2025 passed by the Additional Commissioner (Appeals), Central GST & Central Excise, Patna, Bihar by availing the remedy available under Section 112 of the Central Goods and Services Tax Act, 2017. Liberty, so sought, is granted.

3. Accordingly, the present petition stands disposed of.