Sh Atul Bansal vs. The Commissioner Of Central Tax/GST Delhi & Anr.

W.P.(C)/4252/2023HC DelhiGSTCNR DLHC01107667202306 April 2023Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN3 pages

For Petitioner: Counsel (appearance not given)For Respondent: Mr Atul Tripathi, Senior Standing Counsel for CBIC with Mr R.K. Shah, Advocate for R-1 & 2

AI SummaryAllowed

Held

The Court held that the show cause notice and subsequent orders were deficient as they failed to provide specific reasons for the proposed cancellation. The cancellation order was therefore set aside.

Facts

The petitioner's GST registration was cancelled for non-compliance, but the show cause notice and cancellation order lacked specific reasons. The petitioner's appeal was dismissed for being time-barred.

Key Issues

Whether the cancellation of GST registration was valid when the show cause notice and cancellation order lacked specific reasons and grounds for action.

Sections Cited

CGST Act

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4252/2023 SH. ATUL BANSAL ..... Petitioner Through: Counsel (appearance not given). versus THE COMMISSIONER OF CENTRAL TAX/GST DELHI & ANR. ..... Respondents Through: Mr Atul Tripathi, Senior Standing Counsel for CBIC with Mr R.K. Shah, Advocate for R-1 & 2. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE AMIT MAHAJAN

O R D E R % 06.04.2023 CM APPL. 16505/2023

Exemption is allowed, subject to all just exceptions.

The application stands disposed of. W.P.(C) 4252/2023

Issue notice.

The learned counsel appearing for the respondents accepts notice.

The petitioner has filed the present petition impugning an order dated 31.01.2023, whereby the petitioner’s appeal against the order dated 06.06.2022 cancelling its GST Registration, was rejected.

A plain reading of the impugned order dated 31.01.2023 indicates that the petitioner’s appeal was dismissed for being beyond the period of limitation.

The petitioner was issued a Show Cause Notice dated 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

The judgment continues below.

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