GST Update

Desk of CA. Praveen Sharma – 852 Series (CAPS)

Allahabad High Court in the case of Joswbs Private Limited Thru. Director Krishna Avatar Singh

 The petitioner challenged the ex-parte cancellation of GST registration dated 25.07.2024 under Section 29(2)(b) and the dismissal of appeal dated 26.09.2025 as time-barred.

 It was argued that the cancellation order violated principles of natural justice, as no proper notice or personal hearing was provided.

 On review, the Court found the show-cause notice vague, as it did not mention before whom the petitioner was required to appear.

 Because of this ambiguity, the petitioner could not attend the proceedings, leading to cancellation without fair opportunity.

 The Court held that another chance should be granted, directing the department to issue a fresh show-cause notice via email or registered post.

 After receiving the notice, the petitioner must be given a personal hearing, and the authority should decide the matter within eight weeks.

 Consequently, the earlier cancellation and appellate orders were set aside, and the writ petition was disposed of with directions for fresh adjudication.

LINK  :CA. Praveen Sharma on Linkedin

Regards
CAPS