Case Law Details
Jyoti Electricals Vs Union of India (Patna High Court)
Patna High Court has ruled in the case of Jyoti Electricals Vs Union of India, where the petitioner challenged the cancellation of their GST registration. The court found that the GST Registration cancellation order provided no reasons and violated principles of natural justice. Citing a previous judgment in the case of Manoj Kumar Sah versus The State of Bihar and Anr. in W.J.C. No. 18307 of 2022, the court emphasized the need for a speaking order and quashed the cancellation. Additionally, the court highlighted a Notification No. 03/2023 – Central Tax dated 31.03. 2023 allowing for the invocation of cancellation if returns are filed and payments made. As a result, the court directed a reconsideration of the issue.
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT
1. The petitioner is aggrieved with the cancellation of registration by Annexure- 2 order dated 11.07.2022. An appeal was filed which is pending before the appellate authority.
2. We have looked at the order at Annexure- 2, especially since the learned counsel for the petitioner has argued that it is a non-speaking order. We see from the order that there is no reason stated as to why the cancellation was ordered and not even the subject of the notice is referred to in the order.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
