M/S Shri Salasar Udyog vs. Union Of INDIA And Anr

Held

The Court accepted the statement made by the counsel for the respondents. The respondents' counsel assured the Court that the reply dated March 3, 2022, filed by the petitioner would be taken into consideration. Furthermore, the respondents committed to affording an opportunity of personal hearing to the authorized representative of the petitioner/firm. Following this, a final view would be taken in the matter pursuant to the show cause notice dated January 13, 2022. The Court found this assurance satisfactory and disposed of the petition on this basis. No specific provision of law was discussed in detail, but the decision was based on the undertaking given by the respondents to follow due process, including considering the petitioner's reply and providing a personal hearing, thereby upholding principles of natural justice.

Facts

The petitioner, M/s Shri Salasar Udyog, filed a writ petition before the Punjab and Haryana High Court challenging a show cause notice dated January 13, 2022, issued by the Assistant Commissioner, CGST, Commissionerate Rohtak. This notice contemplated the cancellation of the petitioner's GST registration and also suspended the registration effective from January 13, 2022. The petitioner claims to have filed a reply to this show cause notice on March 3, 2022. The respondents' counsel clarified that this reply was not uploaded on the portal but assured the court that the reply would be considered, and an opportunity for a personal hearing would be granted before a final decision is taken on the show cause notice.

Key Issues

1. Whether the petitioner's GST registration can be cancelled based on the show cause notice dated January 13, 2022, without proper consideration of their reply dated March 3, 2022, and without affording a personal hearing? Petitioner's Contention: The petitioner argued that their reply to the show cause notice was not adequately considered and that they were entitled to a personal hearing before any adverse decision was taken regarding the cancellation of their GST registration. They relied on the principles of natural justice. Respondents' Contention: The respondents, through their counsel, acknowledged the existence of the petitioner's reply and, while noting it was not uploaded on the portal, undertook to consider it. They also committed to providing an opportunity for a personal hearing to the petitioner's authorized representative before passing a final order.