MUKESH KUMAR SINGH v. COMMISSIONER OF DELHI GST & ORS -

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

MUKESH KUMAR SINGH

COMMISSIONER OF DELHI GST & ORS

W.P.(C) 5791/2024 & CM APPLs. 23959-60/2024 dated 25.04.2024

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 29

Decision : In favour of assessee

Cancellation of GST registration retrospectively – The petitioner received a Show Cause Notice (SCN) on 18.08.2021 seeking to cancel its registration, without any cogent reason – The notice required the petitioner to appear before the authority issuing the notice, but did not bear the date and time of the hearing – Subsequently, an order for retrospective cancellation of registration was issued on 04.05.2023, that too without any specific reason -Also, stated contradictory statements-petitioner submitted that petitioner is no longer continuing business and the business activities of the petitioner have been closed down – The petitioner filed appeal however, the appeal was dismissed on the ground of limitation in an order dated 28.03.2024 – Held that: Observed that, SCN and the order are bereft of any details-Also neither the SCN nor the order spells out the reasons for retrospective cancellation – Referring Section 29(2) of the Act, court emphasizes that merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed – Since, both the petitioner and the respondent want the GST registration to be cancelled, though for different reason court modified the order to the limited extent that registration shall now be treated as cancelled with effect from 18.08.2021 i.e., the date when SCN was issued – Disposed of.

Represented By:

MUKESH KUMAR SINGH v. COMMISSIONER OF DELHI GST & ORS

MUKESH KUMAR SINGH v. COMMISSIONER OF DELHI GST & ORS

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