AMAR ENTERPRISES THROUGH ITS PROPRIETOR v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
AMAR ENTERPRISES THROUGH ITS PROPRIETOR
v.
COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR
W.P.(C) 3182/2024 & CM. APPLS. 13113-14/2024 dated 04.03.2024
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 –Petitioner impugns order dated 08.08.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 03.07.2017 and SCN dated 29.10.2021 whereby it was cancelled 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 cancelling the petitioner’s GST registration with retrospective effect without clearly mentioning any reasons and just stated no reply been submitted to SCN. – Held- Court after perusing the facts of this case observed that according to Section 29(2) of the CGST Act, 2017 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. – Further noted that both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 08.08.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 29.10.2021 i.e., the date when the Show Cause Notice was issued.
Represented By:
Counsel for the Petitioner: Rakesh Kumar & P.K. Gambhir, Advocates.
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