VIKAS MARWAH AND SONS (HUF) v. SUPERINTENDENT, RANGE-102, CGST DELHI
High Court, Delhi
Yashwant Verma, Justice & Dharmesh Sharma, Justice
VIKAS MARWAH AND SONS (HUF)
v.
SUPERINTENDENT, RANGE-102, CGST DELHI
W. P. (C) 15936/2024 dated 25.11.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 39
Decision : In favour of assessee
Cancellation of GST Registration – The Petitioner challenged order dated 22.07.2024 cancelling GST registration under Rule 22(3), citing non-response to SCN – Petitioner had earlier applied for voluntary cancellation on Jan 25, 2023 – The Respondents rejected the voluntary cancellation on April 19, 2024 due to failure to furnish additional documents and pending returns – SCN dated May 14, 2024 was later issued for continuous non-filing of returns – The Petitioner failed to respond to SCN but contended before High Court that all returns up to Jan 25, 2023 had been filed and no returns were due thereafter – Held that: Since petitioner’s explanation and records were never placed before the authorities, ends of justice warrant fresh consideration – Order dated 22.07.2024 cancelling registration set aside – SCN proceedings revived – The Petitioner granted opportunity to submit reply with supporting documents – The Respondents directed to verify submissions and decide afresh in accordance with law – Writ Petition Allowed.
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