Revocation Application Should be Considered by Officer Since Assessee Was Unable to Respond Due to Medical Emergency | HC
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- Last Updated on 16 September, 2023
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Case Details: Shree Balaji Traders v. Commissioner of Goods & Service Tax - [2023] 154 taxmann.com 277 (Delhi)
Judiciary and Counsel Details
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- Vibhu Bakhru & Amit Mahajan, JJ.
- Shafiq Khan, Adv. for the Petitioner.
- Ms Anushree Narain, SC and Ms Shivangi Sinha, Adv. for the Respondent.
Facts of the Case
A show cause notice was issued on petitioner proposing to cancel its GST registration on ground that it was not found to be in existence upon a physical verification of place of business. Thereafter, the GST registration was cancelled for reason that taxable person was non-existence at premises and no response received. It filed writ petition against the cancellation order and contended that he didn’t submit any response since during the relevant period his son was ailing and subsequently succumbed to his ailment.
High Court Held
The Honorable High Court noted that during the relevant period, the petitioner was devoting his entire time to his son’s treatment and was not carrying on business and was unable to respond to notice as well. Therefore, the Court held that the petitioner should withdraw appeal which was pending before Appellate Authority and file application seeking revocation of cancellation of its GST registration. The Court also directed to file such an application within a period of one week and same should be considered by proper officer on merits.
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