Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1185 - DELHI HIGH COURTCancellation of GST registration with retrospective effect - cancellation for the sole reason that the petitioner had not responded to the Show Cause Notice - HELD THAT:- Undisputedly, the said Show Cause Notice is vague and does not clearly set out the reasons for proposing to cancel the petitioner’s GST registration. The said Show Cause Notice was incapable of eliciting any meaningful response as it does not provide any clue to the petitioner as to why the GST registration was proposed to be cancelled - It is apparent that the reasons for cancellation of GST registrations are being selected mechanically from a set of predetermined options, without offering any further explanation as to the grounds on which such adverse action for cancellation is proposed. It is relevant to note that the Show Cause Notice also did not indicate that the petitioner’s registration was proposed to be cancelled with retrospective effect from the date it was granted. However, the impugned order has cancelled the petitioner’s registration ab-initio. The impugned order is also silent as to why the proper officer has considered it fit to cancel the GST registration with retrospective effect. Considering that the Show Cause Notice is bereft of any specific particulars and the impugned order is not informed by reason, the same are set aside - respondents are directed to restore the petitioner’s GST registration forthwith - petition disposed off.
|