Case Note & Summary
The petitioner challenged the cancellation of its GST registration by the Superintendent, Range III, Ahmedabad through a show-cause notice dated 04.08.2005 and final order dated 12.09.2025. The petitioner argued that its detailed reply dated 13.08.2025, filed through the GST portal with supporting documents, was not considered by the authority while passing the cancellation order. The High Court found that the impugned order was passed without recording any findings on the petitioner's explanation and therefore violated principles of natural justice. The Court quashed the cancellation order and remanded the matter to the same authority for fresh consideration after giving the petitioner an opportunity of hearing, with directions to pass a fresh order within 12 weeks.
Headnote
The High Court of Gujarat at Ahmedabad quashed and set aside the order dated 12.09.2025 cancelling the registration of Petitioner(s) under the Central Goods and Service Tax Act 2017 -- The Court found that the Superintendent, Range III, Ahmedabad had passed the impugned order without considering the petitioner's reply dated 13.08.2025 which clarified that no input credit was availed contrary to law -- The matter was remanded to the same authority for fresh consideration after giving the petitioner an opportunity of hearing -- The Court held that the principles of natural justice were violated as the explanation tendered by the petitioner was not considered -- All contentions of the parties were kept open for the fresh proceedings
Issue of Consideration
The Issue of whether the cancellation of GST registration was valid when the authority failed to consider the petitioner's reply
Final Decision
The High Court quashed and set aside the impugned order dated 12.09.2025 and remanded the matter to Superintendent, Range III, Ahmedabad for passing a fresh order after giving the petitioner opportunity of hearing within 12 weeks
Law Points
- Principles of natural justice require authorities to consider replies before passing orders
- Section 29 of the Central Goods and Service Tax Act 2017 provides for cancellation of registration
- Rule 22(1) of the Central Goods and Services Tax Rules 2017 outlines the procedure for cancellation
- Show-cause notices must be properly reasoned and responses must be considered
