CHIMA RAM HARNAND RAI v. PRINCIPAL COMMISSIONER DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI & ANR
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
CHIMA RAM HARNAND RAI
v.
PRINCIPAL COMMISSIONER DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELHI & ANR
W.P.(C) 5671/2024 & CM APPLs. 23436-37/2024 dated 24.04.2024
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29 & 39
Decision : In favour of assessee
Retrospective Cancellation of GST registration – The petitioner submitted an application dated 02.07.2022 seeking cancellation of GST Registration on the ground of closure of business due to the ailing health of the petitioner-Pursuant to which petitioner received a Show Cause Notice (SCN) on 04.07.2022 seeking additional information and documents relating to application for cancellation of registration-which was rejected vide order dated 03.10.2022 without any specific reason-thereafter, SCN dated 02.03.2023 was issued to the petitioner seeking to cancel its registration- The notice required the petitioner to appear before the authority issuing the notice, but did not bear name of the officer or place where the petitioner had to appear- Subsequently, an order for retrospective cancellation of registration was issued on 20.04.2023, that too without any specific reason -Also, stated contradictory statements – Held that: Observed that, SCN and the order are bereft of any details – Also neither the SCN nor the order spells out the reasons for retrospective cancellation – Referring Section 29(2) of the Act, court emphasizes that merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed-since, the Petitioner did not seek to carry on business or continue the registration, court modified the order to the limited extent that registration shall now be treated as cancelled with effect from 02.07.2022 i.e., the date when the petitioner filed an application seeking cancellation of GST registration – Disposed of.
Represented By:
Counsel for the Petitioner: Prabhat Kumar & Karan Kanwal, Advocates.
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