M/S Technofab Internationalt Hrough Prop Ubaid Rahman vs. The Additional Commissioner-Delhi North,CGST And Ors.

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W.P.(C)/11324/2024HC DelhiGSTCNR DLHC01050881202428 August 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE SACHIN DATTA2 pages

For Petitioner: Mr. Vibhas Kumar Jha, Mr. Rajat Pandey and Ms. Manju Pandey, AdvocatesFor Respondent: Mr. Arnav Kumar, CGST alongwith Ms. Shreya Sud, Advocate

AI SummaryRemanded

Facts

The petitioner, M/s Technofab International, filed a writ petition seeking cancellation of its GST registration effective from 22.02.2024. The petitioner's GST registration was initially cancelled retrospectively from 13.01.2020 by an order dated 22.02.2024. The petitioner appealed this order, and the Appellate Authority allowed the appeal on 28.05.2024. However, this order had not been implemented, preventing the petitioner from applying for cancellation of its GST registration. The petitioner was aggrieved by the retrospective cancellation, not the cancellation itself. The respondent, represented by the Additional Commissioner-Delhi North, CGST, stated that the petitioner's GST registration would be restored within two weeks.

Held

The Court disposed of the petition by clarifying that upon the restoration of the petitioner's GST registration, the petitioner would be at liberty to file an application for cancellation of its GST registration with effect from 22.04.2024. The Court noted the respondent's submission that the petitioner's GST registration would be restored within two weeks. The Court's decision was based on facilitating the petitioner's ability to seek prospective cancellation once its registration was active again. The Court did not explicitly decide on the legality of the retrospective cancellation or the delay in implementing the appellate order, but rather provided a procedural path forward for the petitioner. The operative direction was to allow the petitioner to apply for cancellation post-restoration.

Key Issues

1. Whether the petitioner can apply for cancellation of its GST registration with effect from 22.02.2024, given that its GST registration was cancelled retrospectively from 13.01.2020 and the appellate order allowing the appeal has not yet been implemented. Petitioner's contentions: The petitioner argued that it was unable to apply for cancellation of its GST registration because its registration had not been restored following the appellate order dated 28.05.2024. The petitioner sought to cancel its registration prospectively from 22.02.2024 and was aggrieved by the retrospective cancellation of its registration from 13.01.2020. Revenue's contentions: The respondent, on instructions, stated that the petitioner's GST registration would be restored within two weeks.

Sections Cited

Not specified in the judgment

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 11324/2024 CM APPL. 46929/2024 M/S TECHNOFAB INTERNATIONAL THROUGH PROP UBAID RAHMAN .....Petitioner Through: Mr. Vibhas Kumar Jha, Mr. Rajat Pandey and Ms. Manju Pandey, Advocates. versus THE ADDITIONAL COMMISSIONER-DELHI NORTH, CGST AND ORS. .....Respondents Through: Mr. Arnav Kumar, CGST alongwith Ms. Shreya Sud, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA % 28.08.2024

O R D E R

The petitioner has filed the present petition, inter alia, praying that its GST registration be cancelled with effect from 22.02.2024. 2. The petitioner states that he was unable to apply for cancellation of his GST registration as his GST registration has not been restored pursuant to the order in appeal dated 28.05.2024. 3. The petitioner’s GST registration was cancelled with retrospective effect from 13.01.2020 by an order dated 22.02.2024. The petitioner had appealed the said order before the Appellate Authority and states that the said appeal was allowed by an order dated 28.05.2024, however, that order has not yet been implemented.

The petitioner particularly states that he cannot apply for cancellation of his GST registration till it is restored. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/09/2024 at 11:55:41

It is relevant to note that the petitioner was not aggrieved by the cancellation of his GST registration. The petitioner is aggrieved on account of cancellation of his GST registration with retrospective effect from 13.01.2020. 6. Learned counsel appearing for the respondent states, on instructions, that the petitioner’s GST registration shall be restored within a period of two weeks from date.

In view of the above, we consider it apposite to dispose of this petition by clarifying that upon restoration of the petitioner’s GST registration, the petitioner shall be at liberty to file an application for cancellation of its GST registration with effect from 22.04.2024. In the event, any such application is made, the same would be processed in accordance with law.

The present petition is disposed of in the aforesaid terms. Pending application is also disposed of.

VIBHU BAKHRU, J

SACHIN DATTA, J AUGUST 28, 2024 at This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/09/2024 at 11:55:41

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.