Non-Submission of reply to the SCN cannot be a valid ground for cancellation of GST Registration

Last updated: 14 March 2023

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The Allahabad High Court has ruled that a business's GST registration cannot be cancelled solely because a reply to a Show Cause Notice (SCN) was not submitted. The court found that the lack of a reply alone is not a valid reason for cancellation. Consequently, the court allowed the business to submit its SCN reply and ordered the tax authorities to reconsider the case.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court, Lucknow Bench in M/s. Agarwal Construction Company v. Commissioner State Tax and Ors. [Writ Tax No. - 43 of 2023 dated February 23, 2023] has set aside the cancellation order of the GST Registration of the assessee on the grounds that the non-submission of reply to the Show Cause Notice ("SCN") cannot be a ground for cancellation of the GST Registration. The court permitted the assessee to submit the reply to the SCN and directed the Revenue Department to pass fresh orders in accordance with the law.

Citation :
Writ Tax No. - 43 of 2023 dated February 23, 2023

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1999

(Excl. of GST ₹359)

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3499

(Excl. of GST ₹629)

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4999

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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

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