PANNA IMPEX v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ORS

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

PANNA IMPEX

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ORS

W.P. (C) 7897/2023 & CM APPL. 30503/2023 dated 31.05.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Vague Show cause notice – Petitioner in this case impugns show cause notice dated 09.06.2022 as it doesnot specify any reason for cancellation of registration and only mention the reason as “Others” – The Petitioner also assails order dated 23.08.2022 by which its registration was cancelled and order-in-appeal dated 19.04.2023, whereby the petitioner’s appeal against the impugned order dated 23.08.2022 was rejected on ground of limitation – Held that: Observed that, though the SCN did not mentioned any reason and was clearly vague but order dated 23.08.22 mentioned the reason that petitioner was found to be non-existent – Nevertheless, Court found merit in petitioner’s contention and thus ordered that matter be remanded to the concerned officer to decide the show cause notice afresh – The petitioner would respond to the said allegation regarding being non-existent. The petitioner shall also appear before the concerned officer to enable him to make an informed decision – Accordingly, the impugned order dated 23.08.2022 and the Order-in-Appeal dated 19.04.2023 are set aside.

Represented By:

Counsel for the Petitioner: Rahul Gupta, Adv.

PANNA IMPEX v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ORS

PANNA IMPEX v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ORS

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