Teszla Multi Trade v. Union of India – [2024] 159 taxmann.com 627 (Gujarat)
Gujarat HC direct GST dept. to pass revision order u/s 108 against cancellation of GST without giving reasons
In the present case, the petitioner filed writ petition challenging order of cancellation passed by GST authorities on ground that such orders did not contain detailed reasons for cancellation of registration of petitioner. It was contended that guidelines were issued to GST authorities to issue appropriate show cause notice containing all necessary details and information and to provide reasonable opportunity of hearing to tax payers.
The Honorable High Court noted that the instructions were issued by Hon’ble Division Bench of this Hon’ble Court in the case of Aggarwal Dyeing to all field formations laying down procedure to be followed while dealing with subject of cancellation of registration. But, in the instant case, SCN and order of cancellation of registration did not contain any reason for cancellation.
Thus, the Court directed Competent Authority to issue notice with reasons and exercise powers under Section 108 for initiating suo motu revision so as to revise impugned order of cancellation of registration.
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