SP SAFE CONTROL SYSTEMS PVT. LTD. v. UNION OF INDIA & ORS.

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

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

SP SAFE CONTROL SYSTEMS PVT. LTD.

UNION OF INDIA & ORS.

W.P. (C) 1729/2023 & CM APPL. 6547/2023 dated 22.02.2023

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Restoration of GST Registration – The petitioner is aggrieved with show cause notice dated 02.09.2021, stating as to why its registration should not be cancelled – The reasons for cancellation of the petitioner’s GST registration is that he had not filed the returns for a period of six months – The petitioner contended that upon issuance of such SCN he immediately filed all the returns but notwithstanding the above, the petitioner’s registration was cancelled by an order dated 15.02.2022 – Held that – Observed that, the petitioner was called upon to appear before the concerned officer on 02.10.2021 but in actual no personal hearing was afforded to the petitioner as 02.10.2021 was a national holiday – Noted that, appeal of petitioner was also rejected by order-in-appeal dated 24.01.2023 on the ground that the appeal was beyond the period of limitation. In the given facts – Cleared that, the order dated 15.02.2022 has been passed in violation of the principles of natural justice and is requires to be quashed – Directed the respondents to forthwith restore the petitioner’s GST registration.

Represented By:

Counsel for the Petitioner: Arindam Mukherjee, Adv.

SP SAFE CONTROL SYSTEMS PVT. LTD. v. UNION OF INDIA & ORS.

SP SAFE CONTROL SYSTEMS PVT. LTD. v. UNION OF INDIA & ORS.

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