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welcome to the audioread feature of Tax Tower dot blog
the audioread feature reads data from the Tax Tower dot blog file. Readers can use this audioread feature to read and understand the article with same effect of reading though text. Providing learners with listening to the text being read aloud, can improve their knowledge by listening the audioread. This feature helpful for learners to read the topics while travelling or doing any other work.

let us start our todays topic: illegal cancelation of GST Registration

GST Department cannot cancel Taxpayer's GST Registration in one line Kerala High Court Order Number: WP(C) number 37875 OF 2023

High Court has given this verdict in an arbitrary order passed by GST Department for cancellation of GST Registration of a taxpayer. In this case, GST Department issued just one line notice and order to cancel the GST Registration. Taxpayer was issued a show cause notice dated 09-08-2023 asking the petitioner to show cause -

Why the petitioner’s registration should not be cancelled for the reason ‘Section 29(2)(e) - registration obtained by means of fraud or willful misstatement or suppression of facts.’

And later, department cancelled the registration vide order dated 05-10-2023 by simply giving reference to above Show Cause Notice.

While giving the verdict, High Court said that the department will have to give accurate information as to what kind of misrepresentation, fraud or attempt to hide the facts has been committed by the businessman while taking the GST number.

Though clause (e) of sub-section (2) of Section 29 of the GST Act is extracted in the show cause notice, neither in the show cause notice nor the impugned order, it is not made clear what kind of fraud, willful misstatement or suppression of fact were there at the time of granting GST registration to the petitioner. The impugned order is wholly a non-speaking order. As such, the order is unsustainable in law.

Giving relief to the petitioner, the court ruled that the department cannot do this.

The present writ petition has been filed impugning the order dated 05-10-2023 passed by the 1st respondent cancelling the GST Registration of the petitioner.

The petitioner was issued a show cause notice in Ext.P2 dated 09.08.2023 asking the petitioner to show cause why the petitioner’s registration should not be cancelled for the reason ‘Section 29(2)(e)-registration obtained by means of fraud or willful misstatement or suppression of facts.’ It is relevant to note that the notice does not further delineate what fraud, willful misstatement or suppression of facts were there at the time the petitioner obtained the GST registration.

Order

Therefore, the writ petition is allowed. The impugned order is set aside. The matter is remitted back to the files of the 1st respondent to pass a reasoned order after giving an opportunity of hearing to the petitioner. The petitioner is directed to appear before the 1st respondent on 01-12-2023 and make his submissions.

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