Vishwanath Traders And 2 Others vs. Union Of INDIA And 4 Others
Held
The Court held that orders passed without recording cogent reasons are unsustainable and violate the principles of natural justice. The appellate authority's dismissal of the appeal without assigning any reason was also found to be invalid.
Facts
The petitioners' GST registration was cancelled, and their appeal was dismissed without assigning any reasons. The petitioners claim they were not properly served with the cancellation order and were not given an opportunity to be heard.
Key Issues
Whether the GST registration cancellation and the subsequent appeal dismissal were valid without providing any reasons, thus violating principles of natural justice.
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:200462 Court No. - 5 Case :- WRIT TAX No. - 1180 of 2023 Petitioner :- Vishwanath Traders And 2 Others Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Aditya Gupta,Harsh Vardhan Gupta Counsel for Respondent :- A.S.G.I.,C.S.C.,Om Prakash Mishra Hon'ble Piyush Agrawal,J.
Heard learned counsel for the petitioners and learned Standing Counsel for the respondents.
The instant Writ Tax is being entertained by this Court in view of the fact that G.S.T. Tribunal is not functional in the State of Uttar Pradesh pursuant to the Gazette notification of the Central Government bearing number CG-DL-E-14092023-248743 dated 14.09.2023. 3. By means of present petition, the petitioners are assailing the order dated 03.09.2021 passed by respondent no.5 and the order dated 28.07.2023 passed by respondent no. 4. 4. With the consent of learned counsel for the parties, the present writ petition is disposed of without exchanging of affidavits as the first appellate authority has rejected the appeal without assigning any reason.
Learned counsel for the petitioners submits that the registration has been cancelled to which neither any informati
The judgment continues below.
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