Baba Industries Vs Union of India (Allahabad High Court)
Allahabad High Court directed departmental officer to furnish all documents referred in show cause notice with regard to cancellation of GST registration and also directed to pass speaking order post filing of reply by the petitioner.
Facts- The present writ petition is filed by the petitioner praying to quash show cause notice issued for cancellation of GST Registration cum suspension order. It is contested that no reasons have been assigned in the order requiring the petitioner to show cause for cancellation of registration.
Conclusion- Held that this Court is of the opinion that interest of the petitioner can be sufficiently protected if a direction is issued to opposite party no.3 to provide all documents to the petitioner which have been referred to in the show cause notice, on the basis of which the show cause notice dated 22.03.2024 was issued to the petitioner, within ten days from today. The petitioner on receipt of such documents, shall submit his reply/additional reply within ten days thereafter. The competent authority shall take into account the reply of the petitioner and then pass a reasoned and speaking order within a period of two weeks from the date of submission of the additional reply by the petitioner.
