Kirtidan Samarthdan Gadhavi Vs State of Gujarat & Anr. (Gujarat High Court)
Gujarat High Court held that order cancelling GST registration for non-filing of GST return set aside since tax along with interest and penalty already paid and petitioner is ready and willing to abide by the provisions of GST Act and Rules.
Facts- The petitioner is a proprietor of M/s. Kirtidan Gadhavi and is engaged in providing services of performing arts. The petitioner got registration under the Gujarat Goods and Services Tax Act, 2017 w.e.f. 26.10.2017.
On 09.11.2022, a system generated show-cause notice u/s. 29(2)(c)of the GST Act or cancellation of registration was uploaded on GST Portal stating that the petitioner has not filed the returns for a continuous period of six months and vide the said notice, the registration of the petitioner was suspended with immediate effect without giving an opportunity of hearing and without recording any reasons.
The petitioner being unaware of generation of the impugned notice on the GST Portal, has failed to file its reply to the impugned show-cause notice. Consequently, the respondent No.2 has passed an ex-parte impugned order dated 16.02.2023 in FORM GST REG-19 and the registration of the petitioner was cancelled w.e.f. 31.03.2022. Being aggrieved, the present petition is filed.
