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GST registration cannot be cancelled without giving adequate reasons: Calcutta HC

Case Law Details

TaxGuru Citation
2024 taxguru.in 4456
Case Name
Indrajit Roy Vs The Superintendent, Barasat Range IV & Ors. (Calcutta High Court)
Date of Judgement/Order
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Indrajit Roy Vs The Superintendent, Barasat Range IV & Ors. (Calcutta High Court)

In the case of Indrajit Roy vs The Superintendent, Barasat Range IV & Ors., the Calcutta High Court reviewed the cancellation of Roy’s registration, challenged on grounds of insufficient reasoning and lack of specifics in the show-cause notice. The petitioner argued that the notice lacked details of the alleged fraud or suppression, making it difficult to respond appropriately. The court found that the notice and subsequent order of cancellation, dated 13th September 2023, were vague and non-speaking, providing no clear reasons for the action. The court also set aside the rejection of Roy’s application for revocation of cancellation, dated 2nd January 2024, as it was based on a procedural failure without adequate justification. The court directed the respondents to provide the basis for the show-cause notice within two weeks and allowed Roy to respond within four weeks. Meanwhile, Roy’s registration remains suspended until a decision is reached. If the respondents fail to provide the required details, Roy’s registration will be reactivated.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

1. Challenging the order of cancellation of registration dated 13th September, 2023 and the order rejecting the application for revocation of cancellation dated 2nd January, 2024, the present writ petition has been filed.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,545

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