Shree Shyam Polychem Through Its Proprietor Aman Garg HUF vs. Commissioner Of Central Goods And Services Tax And Another
Original PDF →Facts
The petitioner, Shree Shyam Polychem, filed a writ petition challenging an order dated 23.07.2024, which cancelled its GST registration retrospectively from 20.06.2020. The petitioner had previously applied for cancellation of its GST registration on 07.04.2021, seeking an effective date of 28.02.2021. However, this application was rejected due to the petitioner's failure to provide requested information. The respondents, the Commissioner of Central Goods and Services Tax and another authority, stated that they had no objection to the cancellation being effective from 28.02.2021, provided the petitioner furnished KYC documents and a correspondence address, and subject to the respondents' right to initiate further proceedings.
Held
The Court disposed of the petition by directing that the cancellation of the petitioner's GST registration, as per the impugned order, would be effective from 28.02.2021. This decision was based on the consensus reached between the parties. The petitioner was directed to submit all its KYC documents and its address for future correspondence to the proper officer within two weeks. The Court clarified that this order would not prevent the respondent from initiating or pursuing any statutory proceedings for violations or recovery of dues, nor would it preclude them from initiating proceedings for retrospective cancellation of GST registration if warranted and in accordance with law. The reasoning was primarily driven by the agreement between the petitioner and the respondents, aiming to resolve the dispute amicably and efficiently.
Key Issues
1. Whether the cancellation of the petitioner's GST registration should be effective from 28.02.2021, as requested by the petitioner, instead of 20.06.2020, as directed by the impugned order dated 23.07.2024? The petitioner argued for the earlier effective date of cancellation, aligning with its initial application. The respondents, represented by counsel, stated that they had no objection to the cancellation being effective from 28.02.2021, subject to certain conditions. The petitioner's counsel concurred with this submission. The core of the dispute revolved around the effective date of cancellation and the conditions attached to it.
Sections Cited
None explicitly mentioned in the provided text.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R
The petitioner has filed the present petition, inter alia, impugning an order dated 23.07.2024 (hereafter ‘the impugned order’) whereby the petitioner’s GST registration was cancelled with effect from 20.06.2020. The petitioner is aggrieved on account of the retrospective cancellation of his GST registration.
The petitioner applied for cancellation of his GST registration on 07.04.2021 with effect from 28.02.2021, however, that application was rejected as certain information sought from the petitioner was not provided.
Learned counsel appearing on behalf of respondents states, on instructions, that there is no objection if the cancellation of the petitioner’s GST registration is made operative with effect from 28.02.2021, instead of 20.06.2020 as directed by the impugned order dated 23.07.2024. However, 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 31/08/2024 at 11:43:39
the same be subject to the petitioner furnishing all of its KYC documents and address for future correspondence and reserving the right of the respondent to initiate such appropriate proceedings against the petitioner, as may be warranted, in accordance with law.
Learned counsel appearing on behalf of the petitioner concurs with the said submissions.
In view of the above, the present petition is disposed of by directing that the cancellation of the petitioner’s GST registration in view of the impugned order will be effective from 28.02.2021. 6. The petitioner would submit all its KYC documents as well as its address for future correspondence, to the proper officer within a period of two weeks from date.
It is clarified that this order will not preclude the respondent from initiating or pursuing such proceedings for any statutory violation or for the recovery of any dues in accordance with law. The respondent is also not precluded from initiating proceedings for cancellation of GST registration of the petitioner with retrospective effect, if the same is warranted, albeit, in accordance with law.
The present petition is disposed of with the above directions.
Pending applications also stand disposed of.
VIBHU BAKHRU, J
SACHIN DATTA, J AUGUST 22, 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 31/08/2024 at 11:43:39
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.