GST Registration Cancelled Without Granting Opportunity Of Personal Hearing: Patna High Court Quashes Order

The Patna High Court has held that the GST registration was canceled without granting him the opportunity of a personal hearing.

The division bench of Chief Justice Sanjay Karol and Justice Partha Sarthy has quashed the GST cancellation order and held that the authority ought to have at least referred to the contents of the show cause and the response thereto, which was not done. Not only is the order non-speaking, but it is also cryptic in nature, and the reason for cancellation is not decipherable.

The Joint Commissioner of State Tax, Madhubani, has canceled the petitioner’s registration under the provisions of Section 29 of the Bihar Goods and Services Tax Act, 2017.

The court has held that the principles of natural justice have been violated and the order needs to be quashed as it entails penal and pecuniary consequences.

The court ruled that the Joint Commissioner of State Tax's order from Madhubani, Bihar is revoked, the petitioner's registration is reinstated, and the State of Bihar is further instructed to complete the petitioner's assessment and/or issue the necessary orders in accordance with the law.

Case Title: Manoj Kumar Sah Versus The State of Bihar

Case No: Civil Writ Jurisdiction Case No.18307 of 2022

Citation: 2023 LiveLaw (Pat) 1

Date: 10.01.2023

Counsel For Petitioner: Advocate Archana Sinha

Counsel For Respondent: Advocate Vivek Prasad

Click Here To Read The Order