Shree Shyamji Trader Vs State of U.P. And 3 Others (Allahabad High Court)
In recent case of Shree Shyamji Traders Versus State Of U.P., Allahabad High Court held that, order of cancellation without providing the reason of cancellation and without giving personal hearing is liable to set aside.
Fact of the case :- petitioner is engaged in the business of Iron and Steel scrap and got registered under the GST law. the SIB Unit of GST Department conducted a survey at the business premises of the petitioner in which it is alleged that at the time of the survey, neither any business activity was found nor any business premises of the petitioner was found at the given address. Followed by Show cause notice, as to why the registration granted to the petitioner may not be cancelled.
Before petitioner could reply, registration Is cancelled. The petitioner has filed a revocation application, to which again a show cause notice was issued in which neither any date nor time has been mentioned for personal appearance of the petitioner. However, the revocation application was rejected without giving proper opportunity of personal hearing.
Court Finding and conclusion:-
Court observed that, The record reveals that cancellation order does not refer any reason for cancelling the registration of the petitioner. Further on the revocation application a notice was issued wherein also no details for submission of reply or personal hearing was mentioned and the revocation application was rejected without assigning any proper reason.
