Jai Nath Rai Construction Vs State of Up And 3 Others (Allahabad High Court)

Allahabad High Court held that passing of ex-parte order cancelling GST registration without giving any opportunity of hearing is against the principle of natural justice. Accordingly, order quashed.Facts- The petitioner is a proprietorship concerned engaged in the business of construction work. On 22.5.2023, respondent no. 4 has issued a show cause notice for cancellation of registration under Rule 21 (d) of the Rules and thereafter ex parte order has been passed cancelling the GST registration of the petitioner without giving any opportunity of hearing to the petitioner.Conclusion- This Court in the case of S.S. Traders has held that the denial of opportunity of hearing to the petitioner as is mandated in the first proviso to sub-section (2) of Section 29 of the Act of 2017 vitiates the proceedings as well as the orders cancelling the registration of the petitioner.Held that in view of the facts and circumstances of the case as well as law laid down by this Court, the impugned orders cannot be sustained in the eyes of law and same are hereby quashed.