Jasveen Kaur v. The Union of India and 2 Ors

O R D E R

28.08.2024

The instant writ petition is filed challenging the order bearing No.ZA1804240120723 dated 14.04.2024 passed by the Respondent No.3 cancelling the GST Registration of the Petitioner.

¶2The facts as could be discerned from a perusal of the writ petition are that the Petitioner herein was granted a registration under the Central Goods and Services Tax Act, 2017 and was issued a certificate on

24.12.2018. However, the Petitioner could not file his return as mandated under law. A Show Cause notice was issued on 05.09.2023 by the Respondent No.3 asking the Petitioner to Show Cause as to why his registration should not be cancelled for not filing the returns under Section 39 of the Central Goods and Services Tax Act, 2017. In the said Show Cause notice, it was also mentioned that the Registration of the Petitioner was suspended w.e.f. 05.09.2023. It is not known as to whether any Show Cause reply was filed by the petitioner.

¶3Be that as it may, on 14.04.2024, the Respondent No.3 cancelled the registration without assigning any reason. It is also seen from the records that the Petitioner claims that he had filed his returns thereafter in terms with Section 39 of the CGST Act, 2017. Thereupon, the instant writ petition has been filed by the Petitioner challenging the order of cancellation dated 14.04.2024.

¶4I have heard the learned counsels for the parties and also perused Page No.# 3/3 the materials on record.

¶5A perusal of the impugned order dated 14.04.2024 would show that the said order is passed by a quasi judicial authority. The effect of the said order would be that in absence of a registration, the Petitioner cannot carry out his business. Therefore, the effect of the said impugned order would entail civil consequences.

¶6In the backdrop of the said, if this Court peruses the order, it is shocking that the Respondent No.3 had cancelled the registration assigning any reason. This clearly shows a total non-application of mind. Accordingly, this Court therefore sets aside the said impugned order dated

14.04.2024 thereby restoring the status back to the date on which the Show Cause notice dated 05.09.2023 was issued.

¶7The learned counsel for the Petitioner further submits that in the meantime, the Petitioner had already filed his returns. The Petitioner is given the liberty to file reply to the said Show Cause notice bringing to the notice of the Respondent No.3 about the filing of the returns as well as any other grounds which the Petitioner deems fit and proper. The said exercise be done within a period of 10 (ten) days from today and thereupon, the Respondent No.3 shall take due steps in accordance with law.

¶8Accordingly, the instant writ petition stands disposed of in terms with the observations and directions made hereinabove

JUDGE Comparing Assistant

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