2025 (6) TMI 1560 - HC - GST

Challenge to SCN - Cancellation of GST registration - Petitioner was not conducting its business from the declared place of business - HELD THAT - Considering that the Show Cause Notice has never been decided the following directions are issued i. The re-inspection of the Petitioner s premises shall be conducted. ii. The reply dated 2nd April 2025 shall be taken on record. iii. Personal hearing shall be granted and after hearing the Petitioner or its authorised person the adjudication order shall be passed in accordance with law within a period of four weeks. Petition disposed off.

Summary

The Delhi High Court, under Article 226 of the Constitution, heard a petition by M/s VS Enterprises challenging a Show Cause Notice dated 12 June 2023 issued by the Sales Tax Officer for cancellation and suspension of the Petitioner's GST registration on grounds that business was not conducted at the declared premises. The Respondents noted the Petitioner's delayed reply filed on 2 April 2025. The Petitioner contended that business was indeed conducted at the declared location and sought re-verification. The Court observed that the Show Cause Notice remained undecided and accordingly directed: (i) re-inspection of the Petitioner's premises; (ii) taking the reply dated 2 April 2025 on record; and (iii) granting a personal hearing followed by adjudication within four weeks. The petition was disposed of with these directions.