Technosun India Pvt. Ltd. Vs Union of India (Allahabad High Court)
High Court held that impugned order does not assign any reason whatsoever for cancelling registration of the petitioner and is passed only on the ground that reply to the show cause notice is not given. The non-submission of reply to the show cause cannot be a ground for cancellation of the registration.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Order on Amendment Application
1. Amendment application filed today in Court is taken on record.
2. The amendment application is being filed whereby an additional prayer has been made seeking quashing of the cancellation order dated 03.01.2022.
3. The amendment application is allowed.
4. Let necessary amendments be made in the body of the writ petition during the course of the day.
Order on Main Petition
5. The present petition has been filed challenging the order dated 03.01.2022 whereby the registration of the petitioner was cancelled in exercise of powers under Section 29 of the Central Goods and Services Tax Act as well as the order dated 02.08.2022 whereby the appeal preferred by the petitioner was dismissed.
6. The facts in brief are that the petitioner was registered with the GST Authorities and is involved in the business of installation and commissioning of solar rooftop system and other solar equipment. It is stated that on 02.12.2021, the petitioner was served with a show cause notice highlighting the fact that the petitioner has failed to furnish return for a continuous period of six months under Sections 39 of the CGST Act and was called upon to file a reply within 30 days.
7. It is stated that the petitioner could not reply the said show cause notice on account of death of his mother on 05.06.2021 due to COVID-19 which led to the passing of the order dated 03.01.2022 (Annexure-4). The entire order is being reproduced herein below:
“Reference Number: ZA0902200654020
Date: 13/02/2020
To
TECHNOSUN INDIA PRIVATE LIMITED
HOUSE NO.-21/22, CHANDAN NAGAR COLONY, MUBARAKPUR NEAR IIM, LUCKNOW, Uttar Pradesh, 226013 GSTIN/UIN:09AAHCT7161R2ZE
Application Reference No. (ARN): AA091221005159L
Dated: 02/12/2021
Order for Cancellation of Registration
This has reference to your reply dated 02/01/2022 in response to the notice to show cause dated 02/12/2021 Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of the opinion that your registration is liable to be cancelled for following reason(s).
In absence of any reply of the notice, the registration is cancelled.
The effective date of cancellation of your registration is 03/01/2022. Determination of amount payable pursuant to cancellation:
Accordingly, the amount payable by you and the computation and basis thereof is as follows:
The amounts determined as being payable above are without prejudice to any amount that may be found to be payable you on submission of final return furnished by you.
You are required to pay the following amounts on or before failing which the amount will be recovered in accordance with the provisions of the Act and rules made thereunder.
