Delhi HC restores Canceled GST Registration by Proper Officer without Applying Mind [Read Order]

In a recent case, the Delhi High Court restored the Canceled Goods and Service Tax ( GST ) registration by a proper officer without applying the mind.

The petitioner Euro Pvc Fabric filed the writ petition against the cancellation of GST registration. The respondent canceled the  GST registration of the petitioner with effect from 31.12.2020.A show cause notice issued to the petitioner. However petitioner failed to reply or to appear for personal hearing on the appointed date and time, the case would be decided ex parte.

During the proceedings, counsel for the petitioner pointed out that the SCN did not contain any date or time or venue where the petitioner had to appear in response to the show cause notice.

It was observed by the court that The reason for cancellation of registration did not mention the  cancellation order dated 18.10.2021. The  order records that the amount payable by the petitioner based on the computation is shown as “0.0” i.e. Nil.

Counsel for the respondent argued that  the order is a mere system generated order.

After determining the issue and submission of both parties the a division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja held that the cancellation order cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored

Mr. Pranay Jain, Mr. Karan Singh, Who appeared for the petitioner.

Ms. Anushree Narain, Standing Counsel with Ms. Nishtha Mittal, Advocate who  appeared for the revenue.

To Read the full text of the Order CLICK HERE

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