• twitter-icon
Unlimited Tax Return Filing


Allahabad HC Invalids Order As Keeping GSTIN Cancellation Without Any Cause

Allahabad HC's Order for Pragati Enterprises

The decision to cancel the GST registration without giving a reason is invalid, according to the Allahabad High Court (HC), and it was not subject to a time restriction.

The order has been challenged by the applicant, M/s Pragati Enterprises for cancelling the GST registration of the applicant and the order on 11.01.2023 in which the petition that the applicant backed would get eliminated by the appellate authority and the order on 22.01.2022 in which the applicant’s revocation application would get rejected.

The petitioner is a partnership firm that engages in commerce, the delivery of building supplies, etc. The petitioner received a show cause notice for registration cancellation, with instructions to respond to the notice within seven working days after the notice of the delivery date.

Due to illness, the petitioner was unable to respond to the respondents’ show cause notice within the allotted time. As a result, an order was issued on November 12, 2021, cancelling the petitioner’s registration without providing a reason. The appellate authority dismissed the petitioner’s appeal on the grounds of limitation.

Read Also: HC Quashes Cancellation Order of GST Reg. Without Giving Any Reason

According to the argument, the current petitioner is also entitled to the benefits of the ruling in the matter of Technosum India Pvt. Ltd. Lucknow vs. Union of India and others since he was not given an opportunity to be heard when the order dated 12.11.2021.

It was decided that the challenged decision simply cancelled the petitioner’s registration because a response to the show cause notice was not provided, and it gave no further justification for doing so.

The non-submission of a response to the show cause notice cannot be a basis for the cancellation of the GST registration, according to a Coram composed of Judge Vivek Chaudhary, who also set aside the ruling dated 12.11.2021 and the appellate order dated 11.1.2023.

Within three weeks, the petitioner may appear before the respondent with the show cause notice response, the certified copy of this order, and a copy of the decision.

Case TitlePragati Enterprises Vs Commissioner
Case No.WRIT TAX No. – 52 of 2023
Date28.02.2023
Counsel for PetitionerAmit Harsh Sinha and Prabhat Kumar
Counsel for RespondentC.S.C
Allahabad High CourtRead Order

Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Any change in detail or information other than fact must be considered a human error. The blog we write is to provide updated information. You can raise any query on matters related to blog content. Also, note that we don’t provide any type of consultancy so we are sorry for being unable to reply to consultancy queries. Also, we do mention that our replies are solely on a practical basis and we advise you to cross verify with professional authorities for a fact check."

Published by Arpit Kulshrestha
Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous. View more posts
SAGINFOTECH PRODUCTS

Leave a comment

Your email address will not be published. Required fields are marked *

Follow Us on Google News

Google News

Latest Posts

New Offer for Professionals

Super Tax Offer

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Big Offer for Tax Experts

Upto 20% Discount on Tax Software

    Select Product*

    Current GST Due Dates