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2025 (5) TMI 135 - HC - GSTCancellation of registration - SCN issued - no inspection report has been given to the Petitioner in pursuance to such request made by them - GST portal was being accessed by their accountant and the said accountant did not inform the Petitioner of the SCN having been uploaded - HELD THAT - Since the SCN has now been served upon the Petitioner let the Petitioner file a detailed reply along with the documents if any in support of its case to show that it is working at the principal place of business. Accordingly the Impugned Order dated 07th November 2024 shall be set aside. In the meantime the Petitioner s access to the GST portal shall be made available so that the Petitioner can upload the reply and the documents to the SCN. The said reply shall be uploaded by the Petitioner within two weeks. Accordingly the present writ petition is disposed of in these terms.
The Delhi High Court, in a writ petition under Article 226 filed by Griha Pravesh Interiors Private Limited, quashed the Department's Order dated 07th November 2024, which had cancelled the Petitioner's GST registration effective 01st July 2017 on the ground that the Petitioner was "NOT FOUND PRESENT/WORKING AT PRINCIPAL PLACE OF BUSINESS." The Court noted the Petitioner's unawareness of the Show Cause Notice (SCN) dated 23rd July 2024 due to non-communication by their accountant and the absence of an inspection report despite a formal request.Observing that the Petitioner had no knowledge of the SCN or cancellation until February 2025, the Court held that the Petitioner "ought to be given an opportunity to explain its position." It set aside the Impugned Order and directed that the Petitioner be granted access to the GST portal to file a detailed reply with supporting documents within two weeks. A personal hearing was ordered, with notice to be served via email and mobile, after which the Adjudication Authority must decide the matter within three months.The Court emphasized procedural fairness by ensuring the Petitioner's right to be heard before finalizing the cancellation of GST registration. The writ petition was disposed of accordingly.
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