Cancellation of registration under GST cannot takes place without issuing any notice or providing an opportunity of being heard as the GST law provides for the procedure to be followed for cancellation of registration – (Allahabad High Court)
1. Background: The Petitioner-Assessee preferred this petition before the Honourable High Court of Allahabad on the grounds that the website depicts the registration as cancelled whereas cancellation order has not been issued and an opportunity of being heard was not provided.
2. Disputes involved / Points of dispute: The registration of the Petitioner-Assessee is depicted as cancelled on the GST portal without having received the order of cancellation and without providing an opportunity of being heard.
3. Arguments
On behalf of the Assesse: The Petitioner-Assessee contends that their registration was cancelled without providing a copy of the order cancelling the registration and without providing an opportunity of being heard.
4. Scope of decision: The Honourable High Court directed the Counsel representing the Respondent-Department to seek instructions whether the Petitioner-Assessee’s registration has been cancelled. If yes, then it was also directed to the furnish the details of the Authority and the reasons for cancellation. The matter was posted for hearing on 05.10.2017. However, the status of the case, presently, is not known.
5. Conclusion: The GST law provides for the procedure to be followed for cancellation of registration. It is specified that, before cancellation of the registration an opportunity of being heard should be provided and thereafter, an order cancelling the registration should be issued to the assessee.
[Annapurna International vs. State of U.P. & 5 Others [2017 (11) TMI 1021 –Allahabad High Court]
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