SEAGULL MARITIME AGENCIES PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
SEAGULL MARITIME AGENCIES PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P. (C) 3800/2024 & CM. APPLS. 15600-602/2024 dated 14.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 73 & 75
Decision : Matter remanded back
Retrospective cancellation of GST Registration – The petitioner was served with a Show Cause Notice dated 20.09.2023 and 29.09.2023-Thereafter two impugned orders dated 04.12.2023, in reference to Show Cause Notices were issued whereby an ex-parte demand was created-Petitioner submitted that petitioner was unable to access the notices as they were uploaded on the common portal and were not served to the Petitioner on his address or email – Held that: Set aside the orders and the matter is remitted to Proper officer for re- adjudication – Directed the petitioner to file a reply to SCN- Directed respondent to thereafter pass a fresh speaking order after giving an opportunity of personal hearing- Disposed of.
Represented By:
Counsel for the Petitioner: Sandeep Chilana, Priyojeet Chattarjee, Anjali Jain, Vaishnavi Gupta & Snehil Sharma, Advocates.
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