NATIONAL DIE MAKER v. COMMISSIONER OF DGST DELHI & ORS. -

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

NATIONAL DIE MAKER

COMMISSIONER OF DGST DELHI & ORS.

W.P.(C) 2407/2023 dated 24.02.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Cancellation of registration – The petitioner is aggrieved and hereby assails order dated 31.10.2021 cancelling petitioner GST registration and order dated 08.02.2023, whereby petitioner’s appeal against such order was also rejected – The respondents issued SCN dated 01.07.2021 calling upon the petitioner to show cause as to why its registration not be cancelled on the ground that the petitioner had not filed the returns for the continuous period of six months – The petitioner’s GST registration was also suspended from 01.07.2021 – The petitioner failed to respond to the SCN, therefore Officer issued an order dated 31.10.2021 cancelling the petitioner’s registration – The said order also indicates that tax and penalty interest was determined as nil – Held that: Observed that, petitioner has been unable to respond to the SCN as he was unwell – Noticed that, during the material time, the pandemic was raging and a number of persons were facing such difficulty – Also, it is apparent that he had been carrying on the business and had been filing his due returns from the date of the registration, however, had not filed the returns for certain period as its turnover for the said period was nil – Directed the respondents to restore the registration to enable the petitioner to file all returns and pay taxes, interest and penalties.

Represented By:

NATIONAL DIE MAKER v. COMMISSIONER OF DGST DELHI & ORS.

NATIONAL DIE MAKER v. COMMISSIONER OF DGST DELHI & ORS.

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