GSTN cancelled for Non-Filing of Annual Return: HC Quashes order passed Without Hearing

The petitioner, M/S Ansh Jewellers And Artificial, received an order dated 01.08.2024, in which the GST registration of the petitioner was cancelled. The petitioner filed a request to revoke the cancellation, however, the same was also rejected in the order dated 06.01.2025. Due to this, the petitioner appealed the rejection of revocation, which was also rejected in an order dated 13.06.2025, as the appeal was filed late. The petitioner filed a petition with the High Court challenging all three orders.

Petitioner’s Argument

The learned counsel for the petitioner submitted that the order of cancellation was passed without giving the opportunity to the petitioner to be heard. The counsel added that the application for revocation of cancellation was rejected without giving any reasons. It only stated that the petitioner did not reply to the notice (06.01.2025). He also submitted that the petitioner could not file the annual returns, but the same has now been filed.

Allahabad HC Order

The Allahabad High after hearing the matter, observed that the two orders were passed without giving specific reasons. Due to this, the high court quashed the three orders dated 01.08.2024, 06.01.2025 and 13.06.2025. The court has sent the matter to the assessing authority and has directed it to pass a fresh order after hearing the side of the petitioner.