Ashok Kumar Vishwakarma Vs Union of India (Bombay High Court)
Introduction: The case of Ashok Kumar Vishwakarma Vs. Union of India sheds light on the significance of providing reasons for the cancellation of GST registration and upholding the principles of natural justice. This article delves into the case’s background, the legal provisions involved, arguments presented, and the final decision rendered by the Bombay High Court on 07/08/2023.
Background: This article is to highlight the importance of sharing reasons of cancellation while passing order for cancellation of GST registration and the taxpayer right in case of infringement of principle of natural justice. The brief of facts of the case, legal provisions, arguments placed before the Hon’ble High court of Mumbai and the decision are summarised below.
Facts of the Case:
- The petitioner was regular in filing GST returns till January 2022.
- On 13th April 2022, the taxpayer was issued a show cause notice without any supporting documents stating the registration was liable to be cancelled for the following reasons.
“Issue any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax.”
