M/S. Ajit Associates Architectural Consultants PVT. LTD. vs. Assistant Commissioner
Held
The High Court held that the cancellation order was invalid as the succeeding officer, who passed the order, failed to provide the petitioner with an opportunity of being heard, which is a mandatory requirement under the GST Act. The Court emphasized that the 'proper officer' must hear the concerned person before cancelling registration.
Facts
An architectural firm's GST registration was cancelled in 2021 due to non-filing of returns since August 2017. The cancellation order was passed by a succeeding officer without providing a fresh opportunity of hearing, though the show cause notice was issued by a predecessor. The petitioner subsequently filed the defaulted returns.
Key Issues
Whether a GST registration cancellation order passed by a succeeding officer without providing a fresh opportunity of hearing to the assessee, after a show cause notice was issued by a predecessor, is valid.
Sections Cited
Section 29(2)
AI-generated summary — verify with the full judgment below
W.P.(C)No.41275/2022 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI TUESDAY, THE 1ST DAY OF AUGUST 2023/10TH SRAVANA, 1945 WP(C) NO. 41275 OF 2022 PETITIONER: M/S.AJIT ASSOCIATES ARCHITECTURAL CONSULTANTS PVT. LTD. IIIRD FLOOR, 483 K/40, PUTHURAN PLAZA, M.G. ROAD, KPCC JUNCTION, ERNAKULAM, PIN - 682011 REPRESENTED BY ITS MANAGING DIRECTOR, B.R. AJIT. BY ADVS. SRI HARISANKAR V. MENON SMT.MEERA V.MENON SRI R.SREEJITH SMT.K.KRISHNA RESPONDENT: 1 ASSISTANT COMMISSIONER SECOND CIRCLE, STATE GST DEPARTMENT, ERNAKULAM, PIN - 682018 2 JOINT COMMISSIONER (APPEALS) STATE GST DEPARTMENT, ERNAKULAM, PIN - 682018 3 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPT., GOVT. SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695001 4 UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE (DEPARTMENT OF REVENUE), NORTH BLOCK, NEW DELHI, PIN – 110001 DR.THUSHARA JAMES, SENIOR GOVT.PLEADER SRI S.MANU, DSGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 31.3.203, THE COURT ON 01.08.2023 DELIVERED THE FOLLOWING:
The judgment continues below.
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