RR BALAJI AD v. COMMISSIONER OF SGST DELHI & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
RR BALAJI AD
v.
COMMISSIONER OF SGST DELHI & ORS.
W.P. (C) 12823/2023 & CM APPL. 50504/2023 dated 14.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29
Rule Number : Rule 23
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Matter remanded back
Petition filed for impugns order dated 20.03.2023 whereby the appeal of the Petitioner seeking restoration of the GST registration has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 19.04.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns SCN dated 24.01.2022.- Held that- The Court observed that SCN dated 24.01.2022 was issued to the petitioner without specifying any cogent reason, it merely states “Non compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed”. Further, the said SCN also does not put the petitioner to notice that the registration is liable to be cancelled retrospectively. Thus, the petitioner had no opportunity to even object to the retrospective cancellation of the registration. Also, the impugned order dated 19.04.2022 passed on the Show Cause Notice dated 24.01.2022 does not give any reasons for cancellation.- The Court held that order dated 19.04.2022 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored. The petitioner shall, however, make all necessary compliances and file the requisite returns and information inter alia in terms of Rule 23 of the CGST Rules, 2017.
Represented By:
Counsel for the Petitioner: Shailender Verma, Shubham Chandra Gupta, Ravi Mohan Gupta, Praveen Goel & Ashok Kumar, Advocates
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