Cancellation of GST Registration without determining the amount payable by the assessee is cryptic, invalid and not sustainable
T he Hon’ble Gujarat High Court in M/s. Devi Products v. State of Gujarat [R/Special Civil Application No. 2288 of 2023 dated February 15, 2023] has set aside the Show Cause Notice (“SCN”) issued to the assessee and the consequential order for cancellation of GST Registration, on the grounds that they were passed without recording any reasons and without determining the tax demand and thus, are cryptic in nature. Held that, cancellation of GST Registration without any determination of the amount payable by the assessee is not valid and sustainable. Facts: M/s Devi Products (“the Petitioner”) is a sole proprietor engaged in the business of trading of brass articles. The Petitioner had filed its it return till June, 2020, however due to prevalent circumstances during Covid-19 pandemic the Petitioner had no business subsequent to June, 2020 and due to the financial hardship suffered, the Petitioner was of bonafide belief that there was no requirement to file GST returns. Subsequently,