Quashed cancellation of GST registration order as no opportunity of being heard was given

Last updated: 06 December 2021

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The Allahabad High Court has overturned the cancellation of a GST registration for S.S. Traders. The court found that the authorities failed to provide the petitioner with a proper opportunity to be heard before cancelling their registration, which is a mandatory requirement under the CGST Act. Consequently, both the initial cancellation order and the subsequent appeal decision were quashed, allowing the petition.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court ("Allahabad HC") in the matter of M/S. S.S. Traders v. State of U P and 3 Others [WRIT TAX No. - 651 of 2021 dated November 02, 2021], quashed the cancellation of GST registration order as no opportunity of hearing was accorded. Further, said that the denial of opportunity of hearing to the assessee as is mandated in the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") vitiates the proceedings as well as the orders cancelling the registration.

Citation :
WRIT TAX No. - 651 of 2021 dated November 02, 2021

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

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3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

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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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