M/S SPINNS INTERNATIONAL v. PR. COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI (WEST) AND ANR
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
M/S SPINNS INTERNATIONAL
v.
PR. COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI (WEST) AND ANR
W.P.(C) 1989/2023 dated 15.02.2023
Law :Â GST
Act Name :Â Central Goods & Service Tax Act, 2017
Decision :Â In favour of assessee
Cancellation of registration of petitioner – The Petitioner prayed for the appropriate directions be issued to the respondents to reinstate the GST registration of the petitioner – The petitioner claims that on 27.05.2022, it applied to the concerned authorities for amendment of certain particulars, which were accepted – Thereafter, on 22.09.2022, the respondent issued a show cause notice proposing to cancel the petitioner’s registration – The petitioner was called upon to submit a reply and also appear before the concerned authority on 26.09.2022 – Petitioner’s registration was cancelled on the ground that the petitioner had neither appeared for a personal hearing nor submitted any reply – Held that: There is no statutory provision that requires a taxpayer to seek an NOC from any authority for moving an application for revocation of cancellation of its registration – Found that the procedure adopted by the respondents for cancellation of the registration is flawed – Noted that, the impugned show cause notice cannot be considered as a show cause notice at all and therefore, the impugned order dated 11.10.2022, cancelling the petitioner’s registration, has been passed in violation of principles of natural justice and is liable to be set aside – The impugned show cause notice dated 22.09.2022 as well as the impugned order dated 11.10.2022, cancelling the petitioner’s GSTIN Registration.
Represented By:
Counsel for the Petitioner: Priyanka Goel, P.R. Singh & Shalini Singh, Advs.
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