M/s 3 SHADES EVENTS THROUGH ITS PROPRIETOR v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES,
High Court, Delhi
Sanjeev Sachd
M/s 3 SHADES EVENTS THROUGH ITS PROPRIETOR
v.
PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES,
GOVERNMENT OF NCT OF DELHIW.P.(C) 3118/2024 dated 13.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29
Decision : In favour of assessee
Petition filed quashing the order dated 03.07.2023, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 11.05.2022 and SCN dated 14.06.2023.- Petitioner had submitted an application seeking cancellation of GST registration dated 07.06.2023 on the ground of closure of business. Pursuant to the said application, notice was given to the Petitioner on 31.05.2023 seeking additional information and documents relating to application for cancellation of registration. On account of unsatisfactory reply, order dated 14.06.2023 was passed rejecting the application for cancellation.- Held that- The Court observed that Show Cause Notice and the impugned order are also bereft of any details accordingly the same cannot be sustained and neither the SCN nor the order spell out the reasons for retrospective cancellation. Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so.- The Court held that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 03.07.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 16.05.2023 i.e., the date when the Petitioner closed down his business activities. It is clarified that Respondents are also not precluded from taking any steps for recovery of any tax, penalty or interest that may be due in respect of the subject firm in accordance with law including retrospective cancellation of the GST registration.
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