Vipul Kumar Singh Vs State of U.P. (Allahabad High Court)
The petitioner filed a writ petition before the Allahabad High Court challenging two orders under the CGST/UPGST Act, 2017. The first order, dated 19.06.2024, involved the cancellation of the petitioner’s GST registration via Form GST REG-19 following a show cause notice issued on 14.05.2024. The petitioner subsequently filed an appeal under Section 107 of the GST Act, which was rejected solely on the ground of delay in submission.
The petitioner sought relief to quash both the cancellation order and the appellate order, and requested a fresh opportunity of hearing in accordance with principles of natural justice. Upon hearing the parties, the Court observed that for the ends of justice, the petitioner should be provided another opportunity to present his case before the relevant authority.
The Court directed the department to issue a fresh show cause notice to the petitioner, either by email or registered post. After receipt, the petitioner is to appear for a personal hearing, and the concerned officer is required to pass a decision within eight weeks from the date of service of the notice.
Consequently, the Court quashed and set aside the impugned GST cancellation order and the appellate order rejecting the appeal. The writ petition was disposed of with the above directions, ensuring the petitioner an opportunity to be heard on merits, without being barred by the earlier procedural delay.
