Cancellation of GST registration being Non Existent at Earlier Address: Delhi HC directs to Conduct Investigation on New Address [Read Order]

In a recent judgement, the Delhi High Court directed the proper officer to Conduct an investigation on the new address uploaded on the Goods and Service Tax ( GST ) Portal as the GST registration was cancelled due to being found the petitioner non-existent at an earlier address.

M/S Balaji Tilak Metal And Alloys P Ltd, the Petitioner sought to quash the Show Cause Notice dated 27.03.2024, whereby the GST registration of the Petitioner has been suspended.

The Show Cause Notice dated 15.02.2024 was issued to the petitioner proposing to cancel its GST registration.  The notice also suspended the GST registration w.e.f. 15.02.2024.  The petitioner appeared before the Proper Officer on 22.02.2024, whereupon the suspension was recalled and the petitioner was directed to join the investigation before the Anti-Evasion Cell. The investigation was pending before the Anti Evasion Cell on the ground that the petitioner was a non-existent firm.

The petitioner was duly existing and is carrying on the business. It was submitted that the petitioner was found non-existent at the earlier address of the petitioner and the new address had already been uploaded on the GST portal, which was not noticed by the Anti Evasion Cell.

Counsel for respondents submitted that subsequent suspension by Show Cause Notice dated 27.03.2024 has been ordered on the ground that the petitioner failed to join the investigation before the Anti-evasion Cell. It was contended that the petitioner also did not satisfy the Proper Officer about the contention of not carrying on any business from the registered address.

A division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja directed the petitioner to appear before the Anti Evasion Cell on 28.05.2024 at 12 Noon and shall also appear before the Proper Officer on 29.05.2024 at 12 Noon.  Thereafter, the said authorities shall pass appropriate orders on the request of the petitioner for recalling the suspension within a maximum period of two weeks. Further held that “it would be open to the petitioner to avail of such further remedies as permissible in law in case aggrieved by any order passed by the Proper Officer or the Anti Evasion Cell.”

To Read the full text of the Order CLICK HERE

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