GAURAV BANSAL v. COMMISSIONER OF GST & ANR
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
GAURAV BANSAL
v.
COMMISSIONER OF GST & ANR
W.P.(C) 327/2024 dated 29.02.2024
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 28.07.2021, whereby, the GST registration of the petitioner has been cancelled retrospectively with effect from 15.11.2017. On 08.07.2021, the Respondent issued a SCN to the Petitioner proposing to cancel Petitioner’s registration 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 from 08.07.2021 without mentioning any reasons for the cancellation with retrospective effect and just stated “No response received to query raised”. However, the said order in itself is contradictory. The order states “reference to your reply dated 17/07/2021 in response to the notice to show cause dated 08/07/2021” and the reason stated for cancellation is “No response received to query raised”. – Held- The Court after perusing the facts of this case and in accordance with 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. Thus, Non filing of returns, cannot be a ground to cancel the registration.- Learned Counsel for petitioner submits that petitioner has filed the GST returns for the period ending 30.06.2021 and thereafter petitioner has not carried out any business and is not interested in conducting any business and wishes to close the business. Therefore, the order of cancellation dated 28.07.2021 is modified to the extent that the same shall be operative with effect from 30.06.2021, i.e., the period upto which the Petitioner has filed its GST returns.
Represented By:
Counsel for the Petitioner: Prince Mohan Sinha, Dinesh Mohan Sinha, Rajeev Arora, Shivnath & Manish Jain, Advocates
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