Manoj Singh vs. State Tax Officer

Facts

The petitioner, Manoj Singh, filed a Writ Petition challenging an order dated 04.12.2023 for cancellation of his GST registration, issued by the State Tax Officer, Pithoragarh. He also challenged the preceding Show Cause Notice dated 21.09.2023. The petitioner contended that the proceedings were vitiated by procedural irregularities, including a denial of personal hearing and a non-speaking adjudication order. He further stated that he could not deposit the due tax within the stipulated time and sought a direction for the authorities to consider his application for revocation of the GST registration cancellation. The respondent, State Tax Officer, had no objection to the petitioner's prayer.

Held

The Court acknowledged the petitioner's submission regarding procedural irregularities and the inability to deposit due tax within time. The Court also noted the respondent's lack of objection to the petitioner's prayer. Consequently, the Court disposed of the Writ Petition by permitting the petitioner to file an application for revocation of the cancellation order. The Court directed that if the petitioner files such an application within two weeks from the date of the order, and simultaneously furnishes all pending returns and deposits the unpaid tax along with applicable interest and penalty, the Competent Authority shall consider the prayer for revocation in accordance with the law within four weeks of the production of a certified copy of the Court's order. The Court did not explicitly address the procedural irregularities raised by the petitioner beyond allowing the revocation process.

Key Issues

1. Whether the order for cancellation of GST registration is vitiated by gross procedural irregularities and non-compliance with mandatory provisions of the CGST Act and Rules, specifically concerning the denial of an opportunity for personal hearing and the passing of a non-speaking adjudication order? 2. Whether the petitioner should be permitted to move an application for revocation of the cancellation of his GST registration, considering his inability to deposit the due tax within time? Petitioner's Contentions: The petitioner argued that the entire proceedings leading to the cancellation order were flawed due to procedural irregularities and non-compliance with the CGST Act and Rules. He specifically highlighted the denial of a personal hearing and the mechanical nature of the adjudication order, rendering the demand unsustainable. He also submitted that he could not deposit the due tax within time and requested the authorities to consider his application for revocation of the cancellation. The petitioner relied on the decision in Writ Petition No. 39 of 2025, M/s Anshul Enterprises vs. State Tax Officer, where a similar prayer was allowed. Respondent's Contentions: The respondent stated that they had no objection to the prayer made by the petitioner.