{"id":22947,"date":"2022-08-14T23:33:52","date_gmt":"2022-08-14T18:03:52","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22947"},"modified":"2023-05-25T17:13:22","modified_gmt":"2023-05-25T11:43:22","slug":"gst-registration-cancellation","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gst-registration-cancellation\/","title":{"rendered":"GST Registration cancellation: Principle of Natural Justice"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d6f412eced8\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d6f412eced8\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gst-registration-cancellation\/#Principles_of_natural_justice_if_no_hearing_provided_to_the_taxpayer_during_the_Cancellation_of_GST_registration\" title=\"Principles of natural justice if no hearing provided to the taxpayer during the Cancellation of GST registration:\">Principles of natural justice if no hearing provided to the taxpayer during the Cancellation of GST registration:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gst-registration-cancellation\/#Date_for_GST_filing_application_for_revocation_of_cancellation_of_registration_extended\" title=\"Date for GST filing application for revocation of cancellation of registration extended\">Date for GST filing application for revocation of cancellation of registration extended<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gst-registration-cancellation\/#High_Court_No_GST_Registration_may_not_be_cancelled_by_merely_describing_it_as_%E2%80%9CBogus%E2%80%9D_The_word_%E2%80%9Cbogus%E2%80%9D_has_not_been_used_by_the_law\" title=\"High Court :\u00a0No GST Registration may not be cancelled by merely describing it as &#8220;Bogus&#8221;. The word &#8220;bogus&#8221; has not been used by the law\">High Court :\u00a0No GST Registration may not be cancelled by merely describing it as &#8220;Bogus&#8221;. The word &#8220;bogus&#8221; has not been used by the law<\/a><\/li><\/ul><\/nav><\/div>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/15-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11551\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/15-1.jpg\" alt=\"www.carajput.com; Cancellation of GST registration\" width=\"976\" height=\"611\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/15-1.jpg 596w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/15-1-300x188.jpg 300w\" sizes=\"(max-width: 976px) 100vw, 976px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Principles_of_natural_justice_if_no_hearing_provided_to_the_taxpayer_during_the_Cancellation_of_GST_registration\"><\/span><span style=\"color: #000080;\"><strong>Principles of natural justice if no hearing provided to the taxpayer during the <\/strong><a style=\"color: #000080;\" href=\"https:\/\/www.caindelhiindia.com\/blog\/gst-implications-on-discontinuation-of-business\/\"><strong>Cancellation of GST registration:<\/strong><\/a><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000080;\"><strong>IN THE GUJARAT HIGH COURT <\/strong><\/span><strong><span style=\"color: #000080;\">VIKRAM NATH, CHIEF JUSTICE &amp; J.B. PARDIWALA,<\/span> <\/strong><\/p>\n<p><strong>J. <\/strong><strong>Mahadev Trading Company v. UOI<\/strong><\/p>\n<ul>\n<li>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.<\/li>\n<li>Even cancellation order refers to a reply submitted by taxpayer &amp; also about personal hearing, according to the assessee neither he had submitted any reply nor afforded any opportunity of hearing.<\/li>\n<li><strong>It is held that the <\/strong>Show-cause notice (SCN) was as vague as possible &amp; 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.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\">(<strong>CGST Circular 148\/04\/2021- GST)<\/strong><\/span><\/p>\n<ul>\n<li>Standard Operating Procedure (SOP) for implementing section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017&#8217;s provision of extending the time limit to request for reversal of cancellation of registration.<\/li>\n<li>At Rajput Jain and Associates, we help our clients in dealing with various of GST matters (GST registration, GST tax return, refund claims &amp; GST audits) by supplying them with sufficient guidance and support from our end.<\/li>\n<li>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.<\/li>\n<li><span class=\"elementor-icon-list-text\">GST File to be done in all the last GST Returns up to the date of GST cancellation<\/span><\/li>\n<li><span class=\"elementor-icon-list-text\">Needed to Apply for GST cancellation in form REG 16 as per GST law.\u00a0<\/span><\/li>\n<li><span class=\"elementor-icon-list-text\">We can monitor application &amp; respond to any queries raised by the dept\u00a0<\/span><\/li>\n<li><span class=\"elementor-icon-list-text\">Once the Cancellation order is received, file FORM GSTR 10 as per GST law.\u00a0<\/span><\/li>\n<li><span class=\"elementor-icon-list-text\">If GST registration is cancelled by the GST\u00a0 Dept Officer, Rajput Jain and Associates shall help you apply for revocation of GST cancellation order.<\/span><\/li>\n<\/ul>\n<div class=\"elementor-element elementor-element-394616b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"394616b\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n<div class=\"elementor-widget-container\">\n<p>Also Read : <a href=\"https:\/\/carajput.com\/blog\/requirement-of-registration-liability-under-gst-law-schedule-iii\/\">A requirement of liability under GST Registration<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Date_for_GST_filing_application_for_revocation_of_cancellation_of_registration_extended\"><\/span><a href=\"https:\/\/carajput.com\/press-releases\/date-for-gst-filing-application-for-revocation-of-cancellation-of.pdf\"><strong><span style=\"color: #000080;\">Date for GST filing application for revocation of cancellation of registration extended<\/span><\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-18410\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/Cancellation-of-GST-registration.jpg\" alt=\"Cancellation of GST registration\" width=\"1679\" height=\"1373\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/Cancellation-of-GST-registration.jpg 1679w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/Cancellation-of-GST-registration-300x245.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/Cancellation-of-GST-registration-1024x837.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/Cancellation-of-GST-registration-768x628.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/Cancellation-of-GST-registration-1536x1256.jpg 1536w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/01\/Cancellation-of-GST-registration-800x654.jpg 800w\" sizes=\"(max-width: 1679px) 100vw, 1679px\" \/><\/p>\n<ul>\n<li>The time limit for filing an application for revocation of cancellation of registration has been extended to 30th September, 2021, as per notification 34\/2021 -Central dated 29th August 2021,<\/li>\n<li>where the due date for filing an application for revocation of cancellation of registration falls between 1st March, 2020 and 31st August, 2021.<\/li>\n<li>Advantages of this notification is extended to all cases where registration has been cancelled under section 29(2) (B) or (C) of the CGST Act, 2017 and the due period for filing an application for revocation of cancellation of registration is between March 1, 2020 and August 31, 2021.<\/li>\n<\/ul>\n<p><strong><u>Reference:<\/u><\/strong><\/p>\n<ul>\n<li>Any GST Registered person, <strong>other than a person specified in clause (b)<\/strong>, has not Filling GSTR Returns for a continuous period of <strong>six months. : Section 29(2)(c)<\/strong><\/li>\n<li>A person paying tax under <strong>section 10 <\/strong>has not filling GSTR Returns for <strong>three consecutive tax periods : Section 29(2)(b).\u00a0<\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"High_Court_No_GST_Registration_may_not_be_cancelled_by_merely_describing_it_as_%E2%80%9CBogus%E2%80%9D_The_word_%E2%80%9Cbogus%E2%80%9D_has_not_been_used_by_the_law\"><\/span><span style=\"color: #000080;\">High Court :\u00a0No GST Registration may not be cancelled by merely describing it as &#8220;Bogus&#8221;. The word &#8220;bogus&#8221; has not been used by the law<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-24598\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/gst-regi.png\" alt=\"gst registration \" width=\"939\" height=\"597\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/gst-regi.png 428w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/gst-regi-300x191.png 300w\" sizes=\"(max-width: 939px) 100vw, 939px\" \/><\/p>\n<ul>\n<li>GST Registration could be revoked only if one of the 5 statutory conditions of Section 29(2) is fulfilled.<\/li>\n<li>No registration may be cancelled simply by labelling the firm that received it as &#8220;bogus.&#8221;<\/li>\n<li>The term &#8220;bogus&#8221; is not used in the statute. The only situation to which such term may refer is one described in Clauses (c) and (d) of Section 29(2) of the Act, which is when a registered firm fails to begin operations within six months of its registration.<\/li>\n<li>Aside from that, the term &#8220;bogus&#8221; may also relate to a satisfaction envisioned by Section 29(2)(c) of the Act, which states that a registered firm&#8217;s registration may be cancelled if it has not furnished its return for a continuous period of 6 months.<\/li>\n<\/ul>\n<p>It is further stated that the benefit of notice will apply in instances where the application for revocation or cancellation of registration is either pending or has already been rejected by the proper officer. please feel free to contact us on 9555 555 480 or singh@carajput.com<\/p>\n<p><strong>Popular Articles:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/gst-registration-on-8th-december-2018\/\">Registration of GST under Goods and Service Act, 2017<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/learn\/gstn-notify-sops-for-verification-of-taxpayers-who-have-granted-deemed-registration.html\">SOP for verification of Taxpayer who granted deemed registration<\/a><\/li>\n<li><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/carajput.com\/blog\/gstn-provided-guidance-on-the-gst-registration-facility-available-for-irp\/\">GST Registration facility available for IRPs: GSTN Guidance<\/a><\/span><\/li>\n<li><span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/carajput.com\/blog\/compulsory-gst-registration\/\">When compulsory GST registration required?<\/a><\/span><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/overview-of-gst-registration\/\">Overview of gst registration<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/registration-of-gst-made-easier-for-service-providers\/\">Complete knowledge about GST Registration<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Principles of natural justice if no hearing provided to the taxpayer during the Cancellation of GST registration: IN THE GUJARAT HIGH COURT VIKRAM NATH, CHIEF JUSTICE &amp; J.B. PARDIWALA, 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[420],"tags":[858],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22947"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=22947"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22947\/revisions"}],"predecessor-version":[{"id":24603,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22947\/revisions\/24603"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=22947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=22947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=22947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}