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हिंदी में सुने और समझे

GST Registration cannot be cancelled without providing specific reasons.

This petition is filed under Article 226 of the Constitution of India, in which, petitioner prayed to quash the order of cancellation of its GST Registration.

That Respondent no. 2 - authority uploaded Show-cause notice on the GST portal proposing to cancel their registration certificate under the Act by simply stating that the registration was obtained by means of fraud, willful misstatement or suppression of facts.

Petitioners even did not receive any documents in support of the said notice. Therefore, the petitioners have preferred the present petition.

In the present case, the respondent authority issued Show-cause notice for cancellation of registration which inter-alia reads as under:-

Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1. In case, Registration has been obtained by means of fraud, willful misstatement or suppression of facts.

You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided exparte on the basis of available records and on merits.

Please note that your registration stands suspended with effect from 24/11/2021.
Recently, this Court has passed the order in the similar type of cases also. From the aforesaid show-cause notice, it is clear that the respondents have not provided in details to the petitione.......
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Cancellation of GST Registration
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Jul 4, 2023


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