Hindustan Paper Machinery Industries vs. Commissioner CGST And 2 Others
Held
The High Court held that the show-cause notice was non-speaking and lacked specific allegations, and the cancellation order was also unreasoned. The Court found the statutory remedy inadequate in these circumstances.
Facts
The petitioner's GST registration was cancelled by the Superintendent, CGST, Ghaziabad, via an order dated 9.8.2023. The cancellation was based on a show-cause notice alleging issuance of invoices without supply of goods/services, leading to wrongful availment of input tax credit.
Key Issues
Whether the cancellation of GST registration was based on a valid show-cause notice and a reasoned order, and if the writ petition is maintainable despite an alternative remedy.
Sections Cited
Rule 22(1), Rule 214, Section 39
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:215802-DB Court No. - 39 Case :- WRIT TAX No. - 1047 of 2023 Petitioner :- Hindustan Paper Machinery Industries Respondent :- Commissioner Cgst And 2 Others Counsel for Petitioner :- Gaurav Dwivedi,Gaurav Dwivedi,Nishant Mishra Counsel for Respondent :- Gaurav Mahajan,Gopal Verma Hon'ble Saumitra Dayal Singh,J. Hon'ble Shiv Shanker Prasad,J.
Heard Sri Nishant Mishra, Advocate alongwith Sri Gaurav Dwivedi, learned counsel for the petitioner and Sri Gaurav Mahajan, learned standing counsel for the respondents. In undisputed facts as to the conduct of the proceedings, the writ petition is being disposed of finally, without calling for counter affidavit.
Present writ petition has been filed against the order dated 9.8.2023 passed by the Superintendent, CGST Range14, Division IIIrd, Ghaziabad. By that order the said authority has cancelled the registration of the petitioner under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the Act’).
At the outset, learned counsel for respondent has raised preliminary objection as to existence of statutory alternative remedy.
Undeniably, such remedy exists. However in the pecu
The judgment continues below.
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