Case Law Details
Jai Bahadur Singh Vs State of U.P. (Allahabad High Court)
HC held that as order not assign any reason for cancelling GST registration and is passed only on the ground that reply to show cause notice is not given. Non-submission of reply to SCN cannot be a ground for cancellation of registration.
Petitioner submits that since he has not been heard while passing the order dated 16.09.2019, as such the present petitioner is also entitled for the benefit of the order passed by this Court in Writ Tax No.145 of 2022 (Technosum India Pvt. Ltd. Lucknow Vs. Union of India and others) dated 26.09.2022. In the said judgment, the Court has held that the impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration.
The benefit of the order dated 26.9.2022 passed in Writ Tax No.145 of 2022, shall also be made available to the present petitioner. Accordingly, the present petition is allowed.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
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