Case Law Details
2B Tradelinks Vs. Asst: Commissioner (Kerala High Court)
CANCELLED REGISTRATION IS RESTORED EVEN THOUGH NO APPEAL FILED : NOTICE SHOULD BE ISSUED IN STRICT COMPLIANCE WITH RULES – HC, KERALA
The Hon’ble High Court of Kerala in 2B Tradelinks Vs. Asst: Commissioner & Anr (WP(C) No. 30901 of 2022 dated: 22.12.2022) held that “it is a principle at the heart of administrative law that where the law requires a thing to be done in a particular manner, it must be done in that manner alone”. The Court has allowed the writ petition filed by the petitioner whose registration has been canceled on the ground that they have failed to file returns for a period of six months but omitted to file application for revocation within three months and again omitted to file appeal within four months. It is held that the show cause notice should not be issued in a vague manner but should be issued in strict compliance with the rules and should contain sufficient details therein. Otherwise the order of cancellation of registration become out of jurisdiction.
FACTS OF THE CASE
The petitioner’s registration under the CGST/SGST Acts,2017 was cancelled for non-filing of returns for a period of six months. Subsequently they have filed returns for the defaulted period but did not file any appeal U/s. 107 against the order of cancellation. The petitioner also did not file any application for revocation of the order of cancellation within the time prescribed U/s. 30 of the CGST / SGST Acts. Then they preferred a writ petition before the jurisdictional High Court.
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