M/S Rajat Traders (Through Proprietor Raveesh Kumar) vs. Goods And Services Tax Officer (Ward 37)
Original PDF →Facts
The petitioner, M/s Rajat Traders, through its proprietor Raveesh Kumar, filed a writ petition before the Delhi High Court. The Goods and Services Tax Officer (Ward 37) was the respondent. The petitioner's GST registration had been suspended by a show cause notice dated 06.07.2023 and subsequently cancelled by an order dated 16.08.2023, with the cancellation effective from 14.07.2021. The petitioner challenged this action. A subsequent show cause notice dated 13.05.2024 was issued, which the respondent's counsel stated was auto-generated and would be withdrawn.
Held
The Court took on record the submission made by the learned counsel for the respondent that the show cause notice dated 13.05.2024 was an auto system-generated notice and assured that it is deemed to have been withdrawn and shall not be acted upon. Based on this statement, the Court held that the GST registration of the petitioner, bearing No. 07DEHPK5315A1ZX, stands restored. This implies that the prior suspension and cancellation orders are effectively set aside or rendered moot by the withdrawal of the subsequent notice and the respondent's assurance. The ratio decidendi is that an erroneous or auto-generated notice, when withdrawn by the revenue, leads to the restoration of the taxpayer's registration, provided the court is satisfied with the revenue's submission. The operative direction was the restoration of the petitioner's GST registration.
Key Issues
1. Whether the GST registration of the petitioner, M/s Rajat Traders, stands restored following the respondent's submission that the show cause notice dated 13.05.2024 is auto-generated and deemed withdrawn. The petitioner's contention is that the cancellation of their GST registration was erroneous and should be reversed. The respondent's counsel argued that the show cause notice dated 13.05.2024 was an administrative error and assured the court that it would not be acted upon, implying a resolution that would lead to the restoration of the registration. The respondent did not explicitly argue against the restoration but rather conceded to a procedural point that facilitated it.
Sections Cited
None explicitly mentioned in the provided text, as the judgment focuses on the withdrawal of a show cause notice and restoration of registration rather than specific statutory provisions being interpreted.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2024
Learned counsel for the respondent submits that the show cause notice dated 13.05.2024 was an auto system generated notice and assures that the same is deemed to have been withdrawn and shall not be acted upon.
The statement is taken on record.
The sequitur to the said statement is that the GST registration of the petitioner, which was earlier suspended by show cause notice dated 06.07.2023 and thereafter cancelled by order dated 16.08.2023 w.e.f. 14.07.2021, stands restored.
The petition is disposed of holding that the GST registration of the petitioner bearing No. 07DEHPK5315A1ZX stands restored. SANJEEV SACHDEVA, J MAY 29, 2024/MR RAVINDER DUDEJA, J 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 04/06/2024 at 10:52:53
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.