TOOL TECH ENTERPRISES v. ASSISTANT COMMISSIONER WARD 71, ZONE 6 GST DIVISION NEW DELHI & ORS
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
TOOL TECH ENTERPRISES
v.
ASSISTANT COMMISSIONER WARD 71, ZONE 6 GST DIVISION NEW DELHI & ORS
W.P. (C) 1631/2023 & CM APPL. 6208/2023 dated 08.02.2023
Law :Â GST
Act Name :Â Central Goods & Service Tax Act, 2017
Relevant Section :Â Section 107
Decision :Â Partly in favour of assessee
Maintainability of petition – Availability of alternative remedy – No opportunity of a personal hearing – Violation of principles of natural justice – The Petitioner’s GST was cancelled by impugned order dated 06.06.2022 – The petitioner has preferred an appeal under Section 107 of the CGST Act, 2017 – It is the petitioner’s grievance that, despite several reminders, the petitioner’s appeal has not been taken up for consideration – Held that: Court does not consider it apposite to entertain the present petition as the petitioner has already availed the alternate remedies in respect of cancellation of his GST registration – The concerned appellate authority [Additional Commissioner, CGST (Appeals-I)]is requested to dispose of the petitioner’s appeal as expeditiously as possible and, preferably, within a period of two weeks from the date of personal hearing, after considering the petitioner’s contentions.
Represented By:
Counsel for the Petitioner: Pulkit Verma & Piyush Pruthi, Adv.
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