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May 2022

GOODS AND SERVICES TAX (GST)

By Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants
Reading Time 6 mins
I. HIGH COURT

9 OPC Assets Solutions Pvt. Ltd. vs. State of Tripura [2022 (58) GSTL 44 (Tripura)]  Date of order: 31st August, 2021

Show Cause Notice issued in a printed blank format seeking to cancel GST registration without specifying non-compliance of a specific provision is violative of minimum requirement of natural justice

FACTS
Petitioner, registered under the Companies Act, was engaged in the business of providing goods on a rental basis to its customer across the country, including in Tripura. Petitioner had taken a premise on lease (which was periodically renewed). Later, a new premise was taken on rent. The Petitioner received a Show Cause Notice (SCN) in a printed blank format without mentioning any specific non-compliance. The Petitioner, in its response to the SCN, prayed for revocation for cancellation of registration. However, an order was passed cancelling the registration w.e.f. 1st July, 2017 and demanded Central Tax, State Tax and Integrated Tax. Being aggrieved by the order cancelling registration, the Petitioner preferred a writ petition before Hon’ble High Court.

HELD
The Hon’ble Court referring to its judgement of the Division Bench in Dayamay Enterprise vs. State of Tripura dated 22nd December, 2021 [W.P. (C) No. 89 of 2021], held that notice issued without any specific reasons for non-compliance is violative of basic principles of natural justice. Furth
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