Can Your GST Registration Be Cancelled for Failing to Respond to the Show Cause Notice?

Can Your GST Registration Be Cancelled for Failing to Respond to the Show Cause Notice?

Compiled by: Raja Abhishek, Candidate for NIRC Elections 2024

1. Kousik Das - Calcutta High Court

2023-VIL-380-CAL :: TRT-2024-1184

Cancellation of registration due to no reply to the show cause – Appeal dismissed as time-barred and not filed online – Bank account attached –?

HELD: Respondent must reconsider the case, allow petitioner to reply to the show cause notice, provide a personal hearing, and issue a reasoned order on merits per law. Attachment notice to petitioner’s bank is set aside – Petition allowed by remand.

2. M.S. Tiwari Industries - Allahabad High Court

(2023) 75 GSTL 318 :: (2023) 7 CENTAX 132 :: TRT-2024-952

Non-submission of a reply to show cause could not be a ground for cancellation of registration.

3. Jai Bahadur Singh - Allahabad High Court

(2023) 74 GSTL 324 :: (2023) 4 CENTAX 295 :: (2023) 6 CTOGST 159 :: TRT-2024-893

Registration could not be cancelled without assigning any reason solely on the ground that a reply to show cause notice was not given.

4. ENGINEERED AND INNOVATIVE PVT. LTD. - Allahabad High Court

(2024) 83 GSTL 251 :: (2024) 15 CENTAX 397

Cancellation of registration had very serious consequences.

Assessee was able to demonstrate that he was seriously ill during the period and, on said account, could not submit a reply to show cause notice, due to which his registration was cancelled.

Further, the assessee had already deposited tax, along with late fees and interest. Respondent authorities were to be directed to restore the assessee's GST Licence (Registration).

I hope you will find this useful.

Thanks

Raja Abhishek

NIRC Candidate 2024

9810638155