MANISH ANAND (PROP. M/S EVERYDAY) v. AVATO WARD-45 STATE GOODS AND SERVICES TAX & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
MANISH ANAND (PROP. M/S EVERYDAY)
v.
AVATO WARD-45 STATE GOODS AND SERVICES TAX & ORS.
W.P.(C) 3533/2024 & CM APPL. 14392/2024 dated 07.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29 & 39
Decision : In favour of assessee
Cancellation of GST Registration with retrospective effect – Section 29(2) of the CGST Act, 2017 invoked –On 02.12.2021, the Respondent issued a SCN to the Petitioner proposing to cancel Petitioner’s registration with a reason that “returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017” –The Respondent issued Order dated 15.12.2022 cancelling the petitioner’s GST registration with retrospective effect from 01.07.2017. The petitioner preferred an appeal but the same was dismissed on ground of limitation. – On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. – Held- 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 show cause notice, nor the order spell out the reasons for retrospective cancellation. According to Section 29(2) of the CGST Act, 2017 which 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. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 15.12.2022 is modified to the limited extent that registration shall now be treated as cancelled with effect from 02.12.2021 i.e., the date when the Show Cause Notice was issued.
Represented By:
Counsel for the Petitioner: Nitin Gulati and Mr. Pratyaksh Gupta, Advocates.
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