Sourabh Goyal Prop Bs Trading Company vs. Commissioner Of Central Goods And Services Tax And Anr.
Held
The Court noted the submissions made by both parties. The petitioner highlighted the delay in the conclusion of the GST registration cancellation proceedings and the suspension of its registration. The respondents assured the Court that the pending Show Cause Notice proceedings would be disposed of expeditiously, within three weeks, subject to verification of facts and without prejudice to the merits of the case. The Court accepted this statement and recorded it. Consequently, the writ petition was disposed of on these terms, with all rights and contentions of the respective parties on merits being kept open. No specific provisions of the GST Act were discussed in detail, and the decision was based on the undertaking provided by the revenue.
Facts
The petitioner, Sourabh Goyal Prop BS Trading Company, filed a writ petition before the Delhi High Court challenging a Show Cause Notice (SCN) dated December 22, 2023, which initiated proceedings for the cancellation of its Goods and Services Tax (GST) registration. The petitioner contended that despite submitting a reply to the SCN, the respondent authorities had not concluded the proceedings. Furthermore, the petitioner's GST registration had been suspended from the date of the SCN's issuance. The respondent authorities, represented by the Commissioner of Central Goods and Services Tax and another, stated that the pending SCN proceedings would be disposed of expeditiously, preferably within three weeks, subject to verification of facts and without prejudice to contentions on merits.
Key Issues
1. Whether the continued pendency of proceedings for cancellation of GST registration, despite the petitioner having filed a reply to the Show Cause Notice, warrants intervention by the High Court. Petitioner's contention: The petitioner argued that the respondent authorities have failed to conclude the proceedings for cancellation of its GST registration even after a reply was duly submitted to the SCN. The petitioner also highlighted that its registration stood suspended since the issuance of the SCN. Revenue's contention: The respondents stated that they would dispose of the pending SCN proceedings in accordance with law with due expedition, preferably within three weeks, subject to due verification of all facts and keeping contentions on merits open.
Sections Cited
None
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Cause title — parties, addresses and appearances
O R D E R %
2024
The petitioner is aggrieved by the issuance of the Show Cause Notice [“SCN”] dated 22 December 2023 pursuant to which proceedings came to be commenced for cancellation of its Goods and Services Tax registration. It is, however, submitted that despite a reply having been duly submitted in response thereto, the respondents have failed to conclude those proceedings till date. Learned counsel also draws our attention to the fact that the registration also stood suspended with effect from the date of issuance of the SCN.
Learned counsel appearing for the respondents states that subject to due verification of all facts and contentions o
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