Mohit Singh Vs Union of India (Allahabad High Court)
The petitioner was registered under the Central Goods and Services Tax Act, 2017 and was engaged in the business of old iron scraps. A show cause notice dated 15.12.2025 was issued alleging violation of Section 16 of the Act and directing the petitioner to file a reply within seven days and appear before the authority on 18.12.2025. The petitioner neither filed a reply nor appeared, leading to cancellation of his GST registration by order dated 07.01.2026.
After learning of the cancellation order, the petitioner applied for revocation of cancellation on 13.01.2026. A fresh show cause notice dated 20.01.2026 was issued requiring a reply within seven days and fixing a hearing on 23.01.2026. The petitioner submitted his reply on 24.01.2026. However, by order dated 06.02.2026, the revocation application was rejected on the ground that the petitioner’s supplier was found to be non-existing.
The petitioner contended that his reply had specifically denied the allegations regarding purchases from non-existing entities, asserted that all transactions were conducted in the normal course of business, and argued that he should not be penalized for any tax default committed by suppliers. He argued that none of these submissions were considered by the authority while rejecting his application.
