📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗤𝘂𝗮𝘀𝗵𝗲𝘀 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻

📢 The court held that the petitioner's GST registration was cancelled based on an assumption that the business was "bogus" due to a discrepancy in the business address, which did not meet the statutory conditions under Section 29(2) of the GST Act.

🔍 𝗙𝗮𝗰𝘁𝘀 • 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Star Metal Company vs Additional Commissioner Grade-2 • 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: Writ Tax No. - 397 of 2023 • 𝗗𝗮𝘁𝗲: 19-May-2023

𝗜𝘀𝘀𝘂𝗲: The petitioner argued that the cancellation and subsequent rejection of their GST registration revocation were procedurally flawed. Notably, a show-cause notice (REG-23) was issued after the revocation was rejected, indicating a lack of proper process and violation of their right to be heard.

⚖ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁 The Allahabad High Court quashed the cancellation, revocation rejection, and appeal dismissal, citing non-compliance with Section 29(2). The court granted the respondent liberty to issue a fresh notice based on any specific grounds under Section 29(2), to be adjudicated independently without influence from the prior proceedings.

📜 This judgment emphasizes procedural compliance in GST registration matters and reinforces taxpayer rights to a fair hearing, particularly before registration cancellations are enacted. Team GSTpanacea 7503031378