M/s OPTIMUM VIKING SATCOM INDIA PVT. LTD v. PRINCIPAL COMMISSIONER & ORS
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
M/s OPTIMUM VIKING SATCOM INDIA PVT. LTD
v.
PRINCIPAL COMMISSIONER & ORS
W.P.(C) 3220/2024 & CM. APPLS. 13253-54/2024 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- The petitioner is aggrieved by order of cancellation of registration dated 10.06.2022 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 01.07.2017. – On 18.11.2021, the Respondent issued a SCN to the Petitioner proposing to cancel Petitioner’s registration with a reason that “Collects any amount as representing the tax but fails to pay the same to the account of the Central/State Government beyond a period of three months from the date on which such payments becomes due.” – The Respondent issued Order cancelling the petitioner’s GST registration with retrospective effect from 01.07.2017 without mentioning any reasons for the cancellation with retrospective effect. – Held- The Court after perusing the facts opined that 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.- Further, the Petitioner has filed his returns till 30.11.2021 and thereafter, no business has been carried from the registered office in Delhi & both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. Thus, the impugned order dated 10.06.2022 is modified to the limited extent that registration shall now be treated as cancelled with effect from 30.11.2021 i.e., the period upto which the Petitioner has filed its GST returns.
Represented By:
Counsel for the Petitioner: Puneet Aggarwal, Yuvraj Singh, Prem Kandpal, Tanmay & Chetan Kumar, Advocates.
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