Principles of natural justice-GST Registration Cancellation

Principles of natural justice if no hearing provided to the taxpayer during the Cancellation of GST registration:


J. Mahadev Trading Company v. UOI

In the above case of the taxpayer was that without fixing a date for hearing and without waiting for any reply to be filed by the taxpayer, the cancellation order was passed by authority whereby registration of the taxpayer with GST Dept was cancelled.

Even cancellation order refers to a reply submitted by taxpayer & also about personal hearing, according to the assessee neither he had submitted any reply nor afforded any opportunity of hearing.

It is held that the Show-cause notice (SCN) was as vague as possible & did not refer to any particular facts, much less point out so as to enable the notice to give his reply. So, cancellation of registration resulting from said show-cause notice also cannot be sustained

Standard Operating Procedure (SOP) for implementing section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017’s provision of extending the time limit to request for reversal of cancellation of registration. (CGST Circular 148/04/2021- GST)

At Rajput Jain and Associates, we help our clients in dealing with various of GST matters (GST registration, GST tax return, refund claims & GST audits) by supplying them with sufficient guidance and support from our end.

If you have any questions or would like to understand more about cancelling your GST registration, Our Below mention Services Include under GST registration cancellation.

Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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