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GST – Cancellation of Registration – Show cause notice, order and also appellate order are Illegal

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Judgment dated 3.10.2023 in W.P.No.7506 of 2023 in Makersburry India Pvt Ltd Vs. State of Maharashtra and others

GST – Cancellation of Registration – Illegal

Show cause notice was issued on 22.8.2022 to cancel the registration of the petitioner on only reason that the registration was obtained by fraud, wilful misstatement or suppression of facts.   By the said notice, the registration was suspended.

On 25.8.2022, the petitioner submitted the reply.

However, despite clear reply of the petitioner, the Designated Officer passed the order dated 17.10.2022 cancelling the registration with retrospective effect from 10.4.2021.   Moreover, the order did not consider the contentions of the petitioner. 

The petitioner filed the appeal and also filed several documents.  On 22.11.2022, the petitioner submitted written submissions.

However, the appeal of the petitioner was rejected by the Deputy Commissioner of State Tax (Appeals) without considering the documents.

HELD that the show cause notice itself was defective since it did not set out reasons / grounds, the reasons were vague, the impugned order cancelling registration was also inherently defective since no reasons were given, there was no discussion on any of the documents.   The order of the appellate authority also suffers from total non-application of mind to the material. There was no semblance of consideration of any of these documents produced by the petitioner.

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