M/S Myra Hospitality Services vs. State Of Haryana And Others

Facts

The petitioner, M/s Myra Hospitality Services, Faridabad, filed a writ petition challenging two orders: one dated 21.02.2023 (P-11) and another dated 07.09.2022 (P-5), which cancelled its GST registration. The petitioner contended that these orders were passed without providing an opportunity for a hearing. The petitioner's appeal against the order of revocation of registration was dismissed by the Appellate Authority on the grounds of non-receipt of certified copies of the impugned orders. This procedural issue had been addressed by the High Court in a previous case, CWP No. 2739-2023, where the requirement for a certified copy was dispensed with.

Held

The Court allowed the writ petition, setting aside the impugned order dated 21.02.2023 (P-11) and the order dated 07.09.2022 (P-5) that cancelled the petitioner's GST registration. The Court found that the issue was squarely covered by its previous decision in M/s Prabhat Auto Industries vs. State of Haryana and others, passed in CWP No. 2739-2023, decided on 27.02.2023. In that prior case, the Court had held that the requirement of submitting a certified copy of the decision or order being appealed had been done away with, and had allowed the writ petition on that basis. Consequently, the Appellate Authority was directed to decide the petitioner's appeal on merits expeditiously, after considering a photocopy of the impugned order, thereby addressing the procedural defect that led to the dismissal of the appeal.

Key Issues

1. Whether the cancellation of GST registration orders dated 21.02.2023 and 07.09.2022 are liable to be set aside for being passed without affording an opportunity of hearing to the petitioner, contrary to principles of natural justice? 2. Whether the dismissal of the petitioner's appeal by the Appellate Authority on the ground of non-receipt of certified copies of the impugned orders is legally sustainable, especially in light of subsequent clarifications regarding the requirement of certified copies? Petitioner's arguments: The impugned orders cancelling registration were passed without providing a proper opportunity of hearing, violating principles of natural justice. The Appellate Authority wrongly dismissed the appeal on a procedural technicality (non-receipt of certified copies) which has been addressed by this Court in prior judgments, including CWP No. 2739-2023, where the requirement for certified copies was done away with. Revenue's arguments: The judgment records that learned counsel for the parties were ad idem that the issue was covered by a previous judgment of the Court. No specific arguments were recorded for the respondent-State beyond accepting notice.