Petitioner | K. Kumar Raja Projects (P) Ltd. |
Respondent | Asstt. CST |
Decision by | Calcutta High Court |
Date of order or Judgement | 22-April-2022 |
Citation no. | 2022 (4) GSTPanacea 50 HC Calcutta MAT 389 of 2022 with IA No. CAN 1 of 2022 |
Hon’ble Judge | Justice T.S. Sivagnanam |
Decision | In Favour of Assessee |
Order rejecting the application for revocation of cancellation of registration is in total violation of principles of natural justice and arbitrary.
Registration Cancelled on the Day SCN Issued-Facts of the Case
The appellant had filed the writ petition challenging the Order passed by the respondent cancelling the registration granted in favour of the appellant under the provisions of CGST Act.
Argument Before Court
Registration Cancelled on the Day SCN Issued-The Petitioner submitted that the respondents have not complied with the direction and no affidavit-in-opposition has been filed within time as directed by the Court.
The appellant contended that it is a company engaged in various infrastructure projects and currently has been granted orders for implementing projects with the Airport Authority of India.
The appellant made an application for grant of registration under the said Act which was granted and the appellant is said to have been carrying on business and remitting taxes.
Show cause notice was issued to the appellant as to why the registration should not be cancelled on the ground that they are non-functioning/non-existing at the place of business.
The appellant did not respond to the notice. Consequently, the registration was cancelled on the very same day of SCN.
Therefore, the appellant had filed an application, for revocation of cancellation of registration which was also rejected on the very same day.
Calcutta High Court Held
Registration Cancelled on the Day SCN Issued-The Hon’ble Court held that the authority committed a grave error in rejecting the application for revocation of cancellation of registration.
We find that there is reference to certain details and data we are of the view that the transactions referred to by the respondent in the Order, dated 18-8-2020 prima facie shows that the appellant is carrying on business within the State of West Bengal.
We are satisfied that the order rejecting the application for revocation of cancellation of registration is in total violation of principles of natural justice and arbitrary .
Therefore, we dispose of this appeal along with the writ application by setting aside the Order, dated 8-2-2022 by which the application for revocation of cancellation of registration was rejected.
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K. Kumar Raja Projects Pvt. Ltd.
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