Case Law Details
S.S. Traders Vs State of U.P (Allahabad High Court)
Quashed cancellation of GST registration order as no opportunity of being heard was given
The Hon’ble Allahabad High Court (Allahabad HC) in the matter of M/S. S.S. Traders v. State of U P and 3 Others [WRIT TAX No. – 651 of 2021 dated November 02, 2021], quashed the cancellation of GST registration order as no opportunity of hearing was accorded. Further, said that the denial of opportunity of hearing to the assessee as is mandated in the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 (CGST Act) vitiates the proceedings as well as the orders cancelling the registration.
M/S. S.S. Traders (“the Petitioner”) filed the current petition being aggrieved of the order dated July 17, 2021 passed by Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Muzaffarnagar (“the Respondent”) in which the order dated May 28, 2021 for cancellation of GST registration of the Petitioner was upheld.
Factually, the Petitioner was engaged in the business of purchase and sale of Iron and Steel Goods and it was registered under the provisions of the CGST Act. By means of show-cause notice the Petitioner was directed to show cause why its registration should not be cancelled. The Petitioner submitted its reply but by means of order the registration of the Petitioner was cancelled for the reason that no one was found at the place of the business and neither any business activity nor any bill book were found at the time of the survey and the landlord of the premises had informed the survey team that no one came there to start a business and no business activity takes place there.
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