Allahabad High Court: Quashes ‘reckless’ notice seeking to cancel GST registration

Allahabad HC sets aside order cancelling GST registration terming it as ‘reckless and vague’, thereby deriding GST Authorities for their conduct; Assessee was issued notice in FORM GST REG-23 proposing cancellation of registration on the ground that in the survey, the firm was not found to be existent in the business place; Observes that “…order is not only arbitrary but a reckless exercise of power which led to denial of the rights of freedom and business guaranteed under Article 19 of the Constitution of India, as such, the orders and the show cause notice can never pass the test of Article 14 of the Constitution of India.”; Court directs that a copy of this order be sent to the Ministry of Finance “…to ensure that this kind of show cause notices…are not issued in future.”; Accordingly, allows writ petition directing the GST Authorities to pass a fresh order after hearing the assessee and take into account the ITR returns filed by them.