Acambis Helpline Management Pvt. Ltd. Vs Union of India (Allahabad High Court)
The Hon’ble Allahabad High Court in Acambis Helpline Management (P.) Ltd. v. Union of India [Writ Tax No. 185 of 2022 dated December 15, 2022] has set aside the order cancelling the Goods and Services Tax (“GST”) Registration of the assessee, passed on the ground that the assessee had failed to reply to the Show Cause Notice (“SCN”). Held that, even if the assessee has failed to furnish a reply to a SCN, it is necessary for the Revenue Department to consider the facts of the case and accordingly conclude that the facts necessitated cancellation of the GST Registration. Directed the assessee to submit a reply to the SCN within 3 weeks. Further, directed the Revenue Department to decide the matter afresh in accordance with the law.
Facts:
Acambis Helpline Management (“the Petitioner”) is involved the business of man power supply. The Revenue Department (“the Respondent”) served the Petitioner with a SCN dated December 2, 2021 (“the Impugned SCN”) wherein it was stated that the Petitioner had not furnished its return for a continuous period of six months under Section 39 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and was called upon to file a reply within 30 days. However, the Petitioner failed to furnish a reply.
Consequently, an Order dated January 3, 2022 (“the Impugned Order”) was passed cancelling the GST Registration of the Petitioner under Section 29 of the CGST Act. The Petitioner had preferred an appeal against the Impugned Order, which was dismissed on the ground of limitation.
Being aggrieved, this petition has been filed.
The Petitioner contended that it was entitled to seek judicial review of the Impugned Order on the ground that the same was a non-speaking order.
Issue:
Whether the Impugned Order cancelling the GST Registration of the Petitioner is sustainable?
Held:
The Hon’ble Allahabad High Court in Writ Tax no. 185 of 2022 held as under:
