HC directs restoration of cancelled GST registration without considering petitioner’s reply
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 28 March, 2023
Latest from Taxmann
Case Details: Rakesh Enterprises v. Principal Commissioner of Central Goods & Services Tax - [2023] 148 taxmann.com 412 (Delhi)
Judiciary and Counsel Details
-
- Vibhu Bakhru & Amit Mahajan, JJ.
- Anjali Jha Manish, Priyadarshi Manish, Anmol Arya & Uday Pathak, Advs. for the Petitioner.
- Aditya Singla, Sr. Standing Counsel, Ms Karnika Dubey & Sahil Sharma, Advs. for the Respondent.
Facts of the Case
The petitioner filed writ petition against the order of cancellation of registration. It contended that the reply to show cause notice (SCN) was submitted but the department cancelled registration without considering the reply submitted by it.
The department submitted that the case history did not reflect that the petitioner had filed any response to the SCN and there was a technical glitch and the reference to the reply in order was automatically generated.
High Court Held
The Honorable High Court observed that the counter affidavit filed by the department was inconsistent. In one of the paragraphs, it was mentioned that the petitioner had not submitted any response and in another paragraph it was mentioned that the petitioner had submitted a response to SCN.
Therefore, it was held that the impugned order cancelling petitioner’s registration was not sustainable as it did not consider petitioner’s response to SCN and the Court directed department to restore cancelled registration of 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
CA | CS | CMA
