M/S. Kpm Enterprises vs. The Commissioner, Delhi Goods And Service Tax & Ors.

W.P.(C)/16388/2022HC DelhiGSTCNR DLHC01081051202229 November 2022Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV5 pages

For Petitioner: Ms Anjali Jha Manish and Ms Divya Rastogi, AdvocatesFor Respondent: Mr. Satyakam, Adv. for R-1 to 3

AI SummaryAllowed

Held

The Court held that the show-cause notice and cancellation order were unsustainable as the inspection was conducted contrary to Rule 25 of the GST Rules, 2017. The petitioner was not given an opportunity to be present, and no photographs were taken.

Facts

The petitioner's GST registration was cancelled based on an inspection report stating the business was non-functional. The petitioner argues this inspection violated Rule 25 of the GST Rules, 2017, as they were not present and no photographs were taken.

Key Issues

Whether the cancellation of GST registration based on an inspection conducted in violation of Rule 25 of the GST Rules, 2017, is valid. Whether the petitioner was afforded due process before the cancellation of its registration.

Sections Cited

Rule 25

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16388/2022 & CM No.51463/2022 M/S. KPM ENTERPRISES ..... Petitioner Through: Ms Anjali Jha Manish and Ms Divya Rastogi, Advocates. Versus THE COMMISSIONER, DELHI GOODS AND SERVICE TAX & ORS. ..... Respondents Through: Mr. Satyakam, Adv. for R-1 to 3. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R % 29.11.2022

Issue notice.

Mr Satyakam, learned counsel appearing for the respondents, accepts notice.

With the consent of the counsel parties, the petition has been taken up for final hearing.

The petitioner has filed the present petition, inter alia, impugning an order dated 02.11.2022 passed by the respondent, whereby the petitioner’s registration (Reference No. ZA0711220062349) under the Goods and Services Tax Act (GST 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 19/06/2026 at 13:10:19

Act) was cancelled with effect from 09.09.2022. The petitioner also impugns a show-cause notice dated 27.09.2022 issued by the res

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.