Dept. Should Provide Copy of Replies and SCN to Enable Petitioner to Pursue Its Appellate Remedy | HC

Case Details: Nishant Tandon v. Commissioner, CGST - [2024] 166 taxmann.com 64 (Delhi)

Judiciary and Counsel Details

• Vibhu Bakhru & Sachin Datta, JJ.
• N.K. Bhatnagar & Ms Pratishtha Manjumdar, Advs. for the Petitioner.
• Rajeev Aggarwal, ASC & Shubham Goel, Adv. for the Respondent.

Facts of the Case

The petitioner was a constituent partner of a firm which was dissolved. The GST registration of firm was cancelled on the ground of change in constitution and dissolution of partnership deed. It filed writ petition and contended that the firm’s GST registration was not cancelled by any action of a proper officer but it was pursuant to the application made by its partner(s). It was also stated that subsequently he become aware that order passed under section 73 of CGST Act raising a demand but the GST portal of firm was locked and he had been unable to access any of the notices or other documents.

High Court Held

The Honorable High Court noted that the petitioner had not filed a copy of application seeking cancellation of firm’s registration and merely relied upon order cancelling firm’s registration. Also, the petitioner submitted that instant petition was confined to seeking copies of returns and documents in order to enable petitioner to pursue its appellate remedy. The Court directed the department to supply physical /soft copy of the documents as sought by the petitioner and if the same are available with the department.