BIJENDER THAKUR v. COMMISSIONER OF GST & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
BIJENDER THAKUR
v.
COMMISSIONER OF GST & ORS.
W.P.(C) 3381/2024 dated 06.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29
Decision : In favour of assessee
Cancellation of GST Registration with retrospective effect – Section 29(2) of the CGST Act, 2017 invoked –On 03.02.2021, the Respondent issued a SCN to the Petitioner proposing to cancel Petitioner’s registration with a reason that “Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months” –The Respondent issued Order dated 13.02.2021 cancelling the petitioner’s GST registration with retrospective effect from 15.07.2017.– The Learned counsel for the petitioner filed an application dated 04.06.2021 seeking revocation of cancellation of registration. Said application was rejected vide order dated 23.05.2023, whereby it was merely stated “You have not replied to the notice issued dated 18.08.2022 within the time specified therein.” Further petitioner is no longer interested in continuing the business and has closed down his business activities due to ill health. – Held- The Court observed that Show Cause Notice and the impugned order are also bereft of any details accordingly the same cannot be sustained and neither the show cause notice, nor the order spell out the reasons for retrospective cancellation. According to Section 29(2) of the CGST Act, 2017 which provides that the proper officer may cancel the GST registration of a person from such date including any retrospective date for certain specific reason only. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 13.02.2021 is modified to the limited extent that registration shall now be treated as cancelled with effect from 03.02.2021 i.e., the date when the Show Cause Notice was issued.
Represented By:
Counsel for the Petitioner: Prince Mohan Sinha, Dinesh Mohan Sinha, Maneesh Jain & Rajeev Deora, Advocates.
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