It is well settled that the Authority that is required to make the decision cannot do so on mere directions of another authority without fully satisfying itself as to the reasons for taking the said decision

The petitioner is seeking to quash the order passed by the Appellate Authority whereby the appeal filed by the petitioner against the order has been dismissed on the ground that the appeal was not accompanied by the certified copy of the impugned order as per Rule 108(3) of Haryana Goods and Service Tax Rules and the appeals were not in accordance with Section 107 of the Haryana Goods and Service Tax Rules, 2017. This writ petition is allowed and order passed by the Appellate Authority is set aside and the matter is remanded back to the competent authority to pass fresh orders on merits without going into the question of filing certified copies of the impugned orders

The matter requires consideration. Till the next date of listing, adjudication proceedings shall remain stayed as the same are doubtful on jurisdiction.

The respondents are directed to process the petitioner’s claim for refund including interest.

The present petition is disposed of with liberty to the petitioner to apply afresh in the event any steps are taken by the respondents for assessing or recovering service tax on ocean freight.

A.S.G.I., C.S.C., Gaurav Mahajan for the Respondent.

Smt. Jasmine M.M., Government Pleader for the Respondent.

The High Court directs that petitioners deserve a chance to revive their registration so that they can proceed to regularize the defaults. GST authorities may impose penalties with the gravity of lapses committed by these petitioners by issuing notice. If required, the Central Government and the State Government may also suitably amend the Rules to levy penalty so that it acts as a deterrent on others from adopting casual approach

The present petition is disposed of with the direction that the cancellation of the petitioner’s GST registration would take effect from 11.12.2020 (the date of the show cause notice) and not from 01.07.2017, that is from the date when such registration was granted.

In view of the wide scope of Section 70 of the CGST Act, we are not inclined to interfere with the impugned summons.

The primary grievance of the Petitioner is that Petitioner was not given adequate opportunity to defend the show cause notice and has prayed that an opportunity may be given and if an opportunity is given to the Petitioner, the Petitioner will attend the proceedings diligently and co-operate with the authority for early disposal

The above writ petition is filed to quash the order by which, the petitioner`s GST Registration was canceled. Petitioner deserve a chance and therefore should be allowed to revive their registration so that they can proceed to regularize the defaults.