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GST Registration cannot be cancelled without giving reasons for Cancellation

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GST Registration cannot be cancelled without giving reasons for Cancellation

GST Registration can’t be cancelled with out giving causes for Cancellation

The Delhi Excessive Court docket within the matter of GREEN POLYMERS Vs. UNION OF INDIA & ORS. has held that GST Registration can’t be cancelled with out giving causes for Cancellation.

The petitioner is a person (holds GST No.07DCOPG1543MIZB) and carries on the enterprise underneath a sole proprietorship concern named M/s Inexperienced Polymers. The petitioner claims that his principal administrative center was positioned at H. No. A-34, Khasra No. 40/31, Floor Flooring, Khera Garhi, Road No.4, New Delhi, 110082. On 16.05.2023, he had requested respondent no.2&3 to replace his tackle within the data.

Thereafter on 19.05.2023, the petitioner was issued a present trigger discover, inter alia, proposing to cancel its GST registration on the bottom that it was obtained by ‘fraud, wilful misstatement or suppression of info’. The petitioner contested the stated present trigger discover. Nevertheless, with out referring to any of the fabric, as offered by the petitioner, the respondents cancelled the petitioner’s GST registration by an order dated 15.06.2023. The petitioner instantly utilized for revocation of the cancellation of the GST registration which was allowed by an order dated 26.06.2023, and the petitioner’s GST registration was restored.

However that the petitioner’s GST registration was restored on 26.06.2023; the respondent issued the impugned SCN on 30.06.2023 and as soon as once more cancelled the petitioner’s GST registration by the impugned order.

It’s obvious from the impugned SCN that aside from alleging that the registration was acquire by fraud, wilful misstatement or suppression of info which was additionally the bottom on which the petitioners’ GST registration was cancelled within the earlier spherical – it doesn’t point out any particular cause(s) for proposing cancellation of the petitioner’s GST registration.

The impugned SCN is incapable of eliciting any significant response because it doesn’t point out as to what’s the fraud allegedly perpetuated by the petitioner or the wilful misstatement allegedly made by the petitioner. It additionally doesn’t point out as to which materials reality was suppressed by the petitioner. Additionally it is not clear whether or not the petitioner’s GST registration is proposed to be cancelled on account of fraud or wilful misstatement or suppression of info as all of the three causes are indicated.

In view of the above, the impugned order is put aside as it’s not knowledgeable by cause. The impugned SCN can be put aside for the explanations acknowledged above.

The petition is allowed within the aforesaid phrases. The pending software can be disposed of.

For Official Judgment Obtain PDF Given Under:

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