Annapurna International Vs. State Of U.P. & 5 Others (Allahabad High Court)
Allahabad High Court held that Cancellation of registration under GST cannot takes place without issuing any notice or providing an opportunity of being heard as the GST law provides for the procedure to be followed for cancellation of registration.
FULL TEXT OF THE INTERIM HIGH COURT ORDER IS AS FOLLOWS:-
The assertion of Sri Piyush Agrawal, learned counsel for the petitioner is that the petitioner’s GST registration has been cancelled as is depicted on the website but the copy of the order has not been supplied and that no notice or opportunity of hearing was given before cancelling the registration.
In the absence of any order of the cancellation on record, we find it difficult to proceed in the matter.
Sri C.B. Tripathi, learned special counsel appearing for the respondent nos.1 to 4 may seek instructions as to whether the registration of the petitioner has been cancelled if so by which Authority and to bring on record the cancellation order, if any, so that the reasons of cancellation can be known.
List this matter on 5.10.2017.