M/S. Shri Ram Industries Private Limited vs. State Of U.P. And Another

Held

The Court found that the show cause notice for cancellation of registration was deficient as it did not provide a date for the petitioner's appearance. The Court reasoned that a proper opportunity to be heard is a fundamental aspect of natural justice, and the absence of a specific date for appearance renders the notice procedurally flawed. Therefore, the Court directed the petitioner to file their reply within seven days from the date of the order. The Assistant Commissioner, State Tax, was directed to hear the matter on December 11, 2023, at 11:00 a.m. and decide the case expeditiously, serving a copy of the decision upon the petitioner within eight days. The writ petition was disposed of with these directions.

Facts

M/s. Shri Ram Industries Private Limited (the petitioner) filed a writ petition before the Allahabad High Court challenging a show cause notice dated September 28, 2023, issued by the Assistant Commissioner, State Tax (the respondent revenue authority). The notice proposed the cancellation of the petitioner's GST registration under Section 29 of the Uttar Pradesh Goods and Services Tax Act. The petitioner contended that the show cause notice did not specify a date for their appearance. The Court noted this deficiency in the notice.

Key Issues

1. Whether the show cause notice dated September 28, 2023, for cancellation of registration under Section 29 of the Uttar Pradesh Goods and Services Tax Act is legally sustainable given the absence of a specified date for the petitioner's appearance? The petitioner argued that the notice was defective due to the lack of a hearing date, which violates principles of natural justice. The respondent revenue authority did not record any specific arguments in the judgment.