Syed Ather Vs Deputy State Tax Officer (Telangana High Court)
In an important ruling on procedural fairness in GST cancellation proceedings, the Telangana High Court in Syed Ather v. Deputy State Tax Officer & Another emphasized that a taxpayer must be supplied with all supporting documents relied upon in a Show Cause Notice before any adverse order is passed.
The Court observed that although the impugned Show Cause Notice referred to “supportive documents attached for case specific details,” those documents were not actually supplied to the petitioner. Recognizing this lapse, the Court directed the department to furnish the supporting documents and provide the taxpayer an opportunity to file a manual reply.
The judgment reinforces the importance of compliance with principles of natural justice in GST registration cancellation proceedings.
Case Background
The petitioner, Mr. Syed Ather, challenged the validity of a Show Cause Notice issued in Form GST REG-17 dated 29.05.2025.
The petitioner raised multiple grievances before the High Court, including:
- The Show Cause Notice was arbitrary and without jurisdiction.
- The alleged contraventions were not clearly specified.
- Supporting documents referred to in the notice were not annexed.
- The GST portal did not permit uploading of reply after expiry of the prescribed timeline.
The petitioner also pointed out that:
- Earlier, his GST registration had been suspended through a previous Show Cause Notice dated 28.11.2024.
- However, that suspension was subsequently revoked through Form GST REG-20 dated 17.01.2025.
- Despite revocation, another Show Cause Notice was issued without proper particulars.
Key Legal Issue
