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इस पोस्ट को हिंदी में सुने (11 Min)

Can GST Registration be cancelled for undisclosed reasons or blurred documents uploaded at the time of registration?

Petitioner has filed this writ petition against an order dated 22.11.2023, whereby the petitioner’s GST registration was cancelled.

The impugned order was passed pursuant to a show cause notice, whereby the petitioner’s GST registration was proposed to be cancelled for the following reasons: -

“1 In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.”

The petitioner was directed to file a reply to the impugned SCN within a period of seven working days and to appear before the concerned officer. Additionally, the petitioner’s GST registration was suspended with effect from the said date.

The petitioner responded to the impugned SCN, stating that the registration was obtained by uploading all required documents, however, due to size restriction, the documents uploaded were blurred. The petitioner further stated that it was ready to upload all the documents once again, if required and requested the concerned officer to restore its GST registration, which was suspended.

High Court:

It is apparent from the above that the impugned SCN was bereft of any particulars. It did not clearly set out any specific reason for proposing to cancel the petitioner’s GST registration. It did not set out any particular allegation of fraud or wilful misstatement allegedly made. It provided no clue as to the facts allegedly suppressed by the petitioner.

This Court has, in a number of decisions, pointed out that such show cause notices, which do not set out the reason for proposing to cancel the taxpayer’s GST registration and are incapa.......

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Cancellation of GST Registration

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GST Registration

If Blur documents is reflected means gst website creator fault why means they will ask documents in high but uploading Size is very less how can assesse upload proper document in good format in gst registration??

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