Feel Good Timber vs The Commissioner Central Goods And Service Tax & Anr.

The GST registration of the petitioner-firm was cancelled by order dated 17.06.25 w.e.f. 08.11.24. The petitioner applied for revocation of the said order by filing an application on 04.09.25. On 06.10.25, a Show Cause Notice was issued to the petitioner requiring him to submit clarification in respect of the stand taken by him in his revocation application. On 03.12.2025, the impugned order has been passed rejecting the application for revocation of cancellation solely on the ground that petitioner has not replied to the show cause notice dated 06.10.2025.

Mr. Pulak Raj Mullick, learned counsel appearing for the petitioner submits that the respondents have not disclosed any clear reason in the show cause notice, on basis of which, they proposed to reject the revocation application. It is further submitted that the petitioner was not provided any opportunity of personal hearing, although, in the show cause notice, it was stated that he had to appear for personal hearing on the appointed date and time along with the available records. It is also the contention of learned counsel for the petitioner that while rejecting the revocation application, the respondents have not dealt with the specific stand taken by the petitioner in his revocation application that there was no willful fraud, misstatement, or suppression of facts by the petitioner-firm nor it had availed any ITC in violation of Section 16 of the Act nor had violated the provisions of Rules 86B.

A perusal of the impugned order dated 03.12.2025 reveals that the only ground given therein for rejection of the revocation application is that the petitioner has not replied to the show cause notice within the time specified therein. It is not disputed before us that after issuance of show cause notice, no date for personal hearing was fixed. Moreover, the respondent-department ought to have considered the grounds taken by the petitioner in his application seeking revocation of order of cancellation of registration. The same having not been done, we are unable to uphold the order dated 03.12.2025. It is accordingly quashed.

In the facts and circumstances of the instant case, we dispose of the writ petition by providing that the petitioner shall appear before the proper officer on 10^th September, 2026 along with relevant records in support of the grounds taken by the petitioner in his application for revocation of the order of GST registration. The proper officer shall after considering the evidence as may be produced by the petitioner on the said date and after hearing the petitioner, pass an appropriate order, in accordance with law.

Pending application(s), if any, stand disposed of accordingly.