HC Quashes GST Cancellation Order Passed Without Hearing

HC Quashes GST Cancellation Order Passed Without Hearing

The Petitioner, M/s Saify Traders, filed a petition challenging an order dated 25.08.2023 in which the GST registration of the petitioner was cancelled. However, the petitioner’s appeal was rejected in an order dated 18.07.2024, as the appeal was filed late.

Argument of Petitioner

The learned counsel for the petitioner submitted that the order of GST cancellation was passed without applying the mind, where the petitioner was not given a chance to be heard.

Also Read
Flavoured Milk or Beverage? HC Directs Fresh Review of GST Heading

High Court Decision

Allahabad High Court referred to the judgment and order passed by the court in the case of M/s Chandra Sain, Sarda Nagar, Lucknow Thru. Its Proprietor vs U.O.I. and others. On the basis of the judgement passed in this case, the High Court agreed with the petitioner and quashed both the orders dated 25.08.2023 and 18.07.2024. The matter is sent back to the assessing authority for fresh consideration. The assessing authority is directed to pass a new order after hearing the side of the petitioner.