Judgement on cancellation of registration – Notice treated as vague and reckless

Sr.No.0356
25-03-2023

Citation – 2023-VIL-189-ALH
M/s VIRAJ POLYMERS PRIVATE LTD Vs STATE OF U.P. AND 3 OTHERS
Date of Order – 16-03-2023
HIGH COURT OF ALLAHABAD

The registration was cancelled after not replying to the initial notice. The reason for cancellation was that the firm was not found existence in the business place. The petitioner filed an application u/s 30 seeking revocation of the cancellation of registration. The SCN was served upon the petitioner. The SCN was issued without stating any content on which the petitioner was supposed to be replied.

HELD
• However, this Court intends to record the manner in which the GST authorities have issued the show cause notice which from the bare perusal of the notice dated 28.08.2021 is reckless and as vague as it can be. Even the order dated 06.10.2021 is not only arbitrary but a reckless exercise of power which led to denial of the rights of freedom and business guaranteed under Article 19 of the Constitution of India, as such, the orders and the show cause notice can never pass the test of Article 14 of the Constitution of India.
• The impugned orders are set aside. The writ petition stands allowed.