M/S. S.S. Traders vs. State Of U P And 3 Others
Held
The Court held that the cancellation of registration was vitiated due to the denial of an opportunity of hearing to the petitioner, which is mandated by law. The show cause notice also lacked specific details regarding the date and time for personal hearing.
Facts
The petitioner's GST registration was cancelled due to alleged non-existence at the business premises, purchase of goods from non-existing dealers, and availing bogus input tax credit. The petitioner's appeal against the cancellation was also dismissed.
Key Issues
Whether the cancellation of GST registration without providing an opportunity of hearing violates principles of natural justice and statutory provisions. Whether the show cause notice issued was compliant with prescribed formats and legal requirements.
Sections Cited
Section 29, Rule 10A, Rule 22(1)
AI-generated summary — verify with the full judgment below
1 Court No. - 83 Case :- WRIT TAX No. - 651 of 2021 Petitioner :- M/S. S.S. Traders Respondent :- State Of U P And 3 Others Counsel for Petitioner :- Praveen Kumar Counsel for Respondent :- C.S.C.
Hon'ble Jayant Banerji,J.
Heard Sri Praveen Kumar, learned counsel for the petitioner and Sri Jagdish Mishra, learned Standing Counsel, appearing for the respondents.
By means of this petition, the order dated 17.7.2021, passed by respondent No.3, Additional Commissioner, Grade-2 (Appeal), Commercial Tax, Muzaffarnagar has been challenged, whereby the order passed by the Registering Authority/Competent Authority cancelling registration of the petitioner under Section 29 of the U.P. GST Act, 2017 (hereinafter referred to as the Act of 2017) has been upheld. The order of cancellation dated 28.5.2021 passed by respondent no. 4, Assistant Commissioner has also been challenged.
It appears from the writ petition that the petitioner, which is a proprietorship concern was engaged in the business of purchase and sale of Iron and Steel Goods. It was registered under the provisions of the Act of 2017 on 15.2.2021. By means of a show cause notice dated 12.5.2021, the petitioner was directed to show
The judgment continues below.
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