M/S. Balaji Enterprises vs. Principal Additional Director General, Directorate General Of GST Intelligence & Ors.
Held
The Court held that the show-cause notice was vague and the cancellation order relied on grounds not mentioned in the notice. It also found a violation of Rule 25 of the CGST Rules for not uploading the verification report.
Facts
The petitioner's GST registration was cancelled based on a show-cause notice that lacked specific reasons. The cancellation order cited an ongoing DGGI inquiry and a physical verification report, but the report was not uploaded as required.
Key Issues
Whether the show-cause notice for cancellation of GST registration was adequate, and if the procedure for physical verification was followed correctly.
Sections Cited
Section 29, Rule 25
AI-generated summary — verify with the full judgment below
$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI
%
Date of decision: 07.09.2022
+ M/S. BALAJI ENTERPRISES
......Petitioner
Through: Ms Anjali J. Manish with Mr Priyadarshi Manish, Advocates.
versus
PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE GENERAL OF GST INTELLIGENCE & ORS.
......Respondents
Through: Mr Aditya Singla, Sr. Standing
Counsel.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J.: (ORAL)
This writ petition is directed against the order dated 04.05.2022, passed by the Superintendent, Ward-66. 1.1 Via this order, the petitioner’s registration has been cancelled.
2 The order dated 04.05.2022 is founded on the show-cause notice (“SCN”) dated 31.03.2022. It is, therefore, relevant for the purpose of adjudication of this writ petition, that the SCN is extracted hereafter, as we have a grave concern about the manner in which the SCN has been framed:
This i
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