GST registration not to be canceled when the order was passed without granting proper opportunity to file reply to the Show Cause Notice issued

Last updated: 23 May 2024

Save Share

Quick Summary

The Andhra Pradesh High Court has ruled that a business's GST registration cannot be cancelled if they were not given a fair chance to respond to a Show Cause Notice. In this case, the court found the cancellation order was issued without proper consideration, even though the taxpayer didn't file a reply. The court acknowledged the taxpayer's reason for not replying, stating that the principles of natural justice require an opportunity to be heard, and therefore set aside the cancellation order.

Court :
Andhra Pradesh High Court

Brief :
The Hon'ble Andhra Pradesh High Court in the case of RaghavaiahThelapalli v. State of Andhra Pradesh and Ors. [Writ Petition No. 1743 of 2024 dated March 07, 2024] allowed the writ petition and set aside the order canceling GST registration on the ground that, the person was not granted proper opportunity to file the reply against the Show Cause Notice issued.

Citation :
Writ Petition No. 1743 of 2024 dated March 07, 2024

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 011-411-70713

Attached File : 671907_5681_best_recharge.pdf

downloaded 325 times

116 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments