Delhi HC Quashes GST Registration Cancellation as There Was Procedural Lapse by CGST Officer
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 17 August, 2024
Latest from Taxmann
Case Details: Abhishek Appliance (P.) Ltd. v. Assistant Commissioner, CGST - [2024] 165 taxmann.com 371 (Delhi)
Judiciary and Counsel Details
- Vibhu Bakhru & Sachin Datta, JJ.
- Ms Anjali Jha Manish, Priyadarshi Manish & Ms Divya Rastogi, Advs. for the Petitioner.
- Atul Triapthi, SCC & V.K. Attri, Adv. for the Respondent.
Facts of the Case
The petitioner was engaged in the business of manufacturing and trading of electrical appliances. The department conducted an inspection at the premises of the petitioner and found that the principal place of business was non-existent. The department issued SCN for cancellation of registration. The petitioner submitted a reply and contended that the site was under construction and it had applied for change of address. However, the department cancelled the registration with retrospective effect. Consequently, the petitioner filed a writ petition against the cancellation order.
High Court Held
The Hon’ble High Court noted that the only reason for which the petitioner’s GST registration was cancelled was that the petitioner had been found non-existent at its principal place of business. It was also evident that the petitioner had sought to change its principal place of business more than once.
The High Court further noted that the petitioner should have been given opportunity to respond to allegations and submit evidence regarding place of business. Therefore, the Court set aside the cancellation order and matter was remanded for reconsideration after affording personal hearing to petitioner.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
