GST Registration was cancelled without giving opportunity of Personal Hearing violating Principles of Natural Justice says Patna High Court

Patna High Court

Patna High Court quashed GST cancelation order and held that authority at least should have given the chance of personal hearing. Personal hearing is the basic feature of Principles of Natural Justice. In this case it was violated by the authority. The case was Manoj Kumar Shah V/S The State of Bihar.[Civil writ Jurisdiction Case No. 18307 of 2022]. The Judgment was given on 10.01.2023. The case was presided by Mr. Chief Justice Sanjay Karol and Mr. Justice Partha Sarthy.

Facts of the cases

  1. The petition was filed by the petitioner for the restoration of the GST registration of the petitioner with immediate effect as petitioner was ready to furnish the returns of earlier years within month of the order of this court.
  2. The petitioner GST registration was cancelled by The Joint Commissioner of State Tax, Madhubani under Section29 of the Bihar Goods and Service Tax Act, 2017.
  3. They also didn’t give the chance of personal hearing to the petitioner.


The court after taking all the facts and evidences under consideration held that the respondent had violated principles of natural justice. The order of the Joint Commissioner was quashed by the saying that it entails penal and pecuniary consequences. The court ruled that, the petitioner’s registration is reinstated, and the state of Bihar is further instructed to complete the petitioner’s assessment or take further action in accordance with law.

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