Dept. can’t seek NOC from any authority for moving application to revoke the cancellation of GST registration
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- Last Updated on 20 March, 2023
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Case Details: Spinns International v. Principal Commissioner of Goods and Service Tax - [2023] 148 taxmann.com 284 (Delhi)
Judiciary and Counsel Details
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- Vibhu Bakhru & Amit Mahajan, JJ.
- P.R. Singh, Ms Shalini Singh & Ms Priyanka Goel, Advs. for the Petitioner.
- Aditya Singla, Sr. Standing Counsel for the Respondent.
Facts of the Case
The department issued a show cause notice (SCN) proposing to cancel the petitioner’s registration. In the SCN, it was stated that “Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed”. The petitioner didn’t reply as SCN didn’t mention any allegation and the registration was cancelled.
It filed revocation application for restoring cancelled registration but the department asked for a proper NOC (No Objection Certificate) from Anti-Evasion Head-Quarter to proceed with revocation application. It filed writ petition before the High Court.
High Court Held
The Honorable High Court noted that the SCN was issued proposing cancellation of registration on ground of non-compliance of provisions but failed to specify any allegation which would be capable of being responded to. The impugned SCN was bereft of any reasons and issued in a mechanical manner without application of mind. Thus, the impugned SCN can’t be considered as a SCN at all.
Moreover, the Court also noted that there is no statutory provision requiring taxpayer to seek NOC from any authority for moving application for revocation of cancellation of registration. Thus, it was held that the impugned SCN and order cancelling registration were liable to be set aside and petition was allowed.
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