Anjsay Trading Company & Anr. Vs Union of India & ors. (Gujarat High court)
Gujarat High Court addressed a petition challenging the cancellation of GST registration by the Assessing Officer and its subsequent upholding by the Appellate Authority. The petitioners contended that they were denied an opportunity of hearing, and the cancellation orders lacked reasons. They relied on the court’s 2022 ruling in M/s Aggrawal Dyeing & Printing vs. State of Gujarat, which mandated detailed show cause notices and orders to ensure procedural fairness. The court noted that despite these prior directions, the authorities continued issuing vague cancellation orders without providing dealers with proper reasoning or evidence.
The High Court found procedural lapses in the cancellation process and the appellate proceedings, preventing the authorities from exercising revisional powers under Section 108 of the GST Act. Consequently, the court quashed the impugned orders and remanded the matter to the Assessing Officer, directing a proper hearing process. The officer must provide detailed reasons for cancellation, allow the petitioners to respond, and issue a reasoned order within a specified timeline. While the matter is reconsidered, the petitioners’ GST registration will remain suspended. The court emphasized that it had not ruled on the merits but ensured compliance with due process.
EXTFULL T OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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