2025 (5) TMI 1254 - HC - GST

Challenge to SCN - cancellation of the GST registration - HELD THAT - Considering the fact that the cancellation of GST registration can also completely bring the business of any entity or individual to a standstill it is directed that the proceedings in the Show Cause Notice shall be completed at the earliest and in any case within a period of 45 days from now. A personal hearing shall be given to the Petitioner. The present petition is disposed of in the above terms.

Summary

The Delhi High Court, in W.P.(C) 4922/2025 under Article 226 of the Constitution, addressed the petition challenging the Show Cause Notice dated 19th March 2024 issued by the Commissioner, Department of Trade and Taxes, GNCTD, seeking cancellation of the Petitioner's GST registration. The Court noted that the Petitioner's GST registration had been suspended since the issuance of the notice and that despite a reply being filed, the proceedings had not concluded. Emphasizing that cancellation of GST registration can "completely bring the business of any entity or individual to a standstill," the Court directed that the proceedings be completed within 45 days. It further mandated that the Petitioner be granted a personal hearing, with notice uploaded on the portal and communicated via specified email and mobile number. The petition was disposed of accordingly, with all pending applications also disposed.