Prakash Kumar Nayak vs. Commissioner, CT And GST, Odisha, Cuttack
Held
The Court held that the show cause notice was vague and did not provide the petitioner with a copy of the adverse report, violating principles of natural justice. The cancellation order was also found to be laconic and lacked specific evidence of fraud or misstatement.
Facts
The petitioner's GST registration was cancelled under Section 29(2)(e) of the GST Act for alleged fraud, wilful misstatement, or suppression of facts. The cancellation was based on an adverse inspection report, and the petitioner claimed ill health prevented their presence during the inspection.
Key Issues
Whether the cancellation of GST registration was arbitrary and in violation of natural justice principles due to a vague show cause notice and lack of evidence. The court also considered the impact of the petitioner's ill health on their ability to respond.
Sections Cited
Section 29(2)(e)
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Cause title — parties, addresses and appearances
ORDER 19.12.2025
Order dated 19.01.2024 passed by the Assistant Commissioner of State Tax, Bhadrak Circle cancelling the registration certificate granted on the ground envisaged in clause (e) of sub-section (2) of Section 29 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 (Collectively, “GST Act”) with effect from said date is under challenge before this Court by way of the instant writ petition.
Mr. Aditya Singh Mohanty, learned advocate for the petitioner submitted that the petitioner was granted a registration certificate with effect from 05.09.2023 under the GST Act in respect of business to be carried on in the name and style “PRAKASH ARTS”. Since the proprietorship of the sa
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