Manjeet Vs State of Haryana And Others (Punjab and Haryana High Court)
In this case, the petitioner challenged the cancellation of his GST registration, the rejection of his application for revocation of cancellation, the dismissal of his appeal, and the rejection of his rectification application.
A show cause notice dated 25.10.2024 was issued to the petitioner proposing cancellation of his GST registration on the grounds that the registration had been obtained through fraud, wilful misstatement, or suppression of facts under Section 29(2)(e), and that the petitioner was not conducting business from the declared place of business under Rule 21(a). The notice directed the petitioner to submit a reply and appear for a personal hearing. However, the notice did not contain any factual details supporting the allegations. The Court observed that such a notice did not serve the purpose for which it was issued because it lacked the facts on which it was based.
Subsequently, an order dated 18.11.2024 cancelled the petitioner’s GST registration retrospectively with effect from 06.03.2024. The cancellation order stated that during a field visit on 14.10.2024 it had been found that no business was being conducted from the declared place of business and that the owner’s son had confirmed that the firm was not functional and was not paying rent after obtaining registration. The order further recorded that the petitioner failed to produce valid evidence in support of his claim.
