Dept. can’t seek NOC from any authority for moving application to revoke the cancellation of GST registration
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 20 March, 2023
Latest from Taxmann
Case Details: Spinns International v. Principal Commissioner of Goods and Service Tax - [2023] 148 taxmann.com 284 (Delhi)
Judiciary and Counsel Details
-
- 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.
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
