Gulneet Kaur Narula vs. Commissioner, Delhi GST And Ors

W.P.(C)/16179/2022HC DelhiGSTCNR DLHC01080970202216 December 2022Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages

For Petitioner: Mr Vineet Bhatia and Mr Aamanya Jagannath Mishra, AdvocatesFor Respondent: Mr Dhananjaya Mishra, Mr Navneet Dogra and Mr Ayan Rai, Advocates

AI SummaryPartly Allowed

Held

The Court set aside the Appellate Authority's order and directed that the petitioner's appeal be considered on its merits, acknowledging the peculiar circumstances presented.

Facts

The petitioner's GST registration was cancelled for default in filing returns. The appeal against the cancellation was dismissed by the Appellate Authority solely on the ground of limitation.

Key Issues

Whether the appeal against GST registration cancellation should be considered on merits despite being filed beyond the limitation period due to mitigating circumstances.

Sections Cited

Not explicitly mentioned

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16179/2022 GULNEET KAUR NARULA ..... Petitioner Through: Mr Vineet Bhatia and Mr Aamanya Jagannath Mishra, Advocates. versus COMMISSIONER, DELHI GST AND ORS. ..... Respondents Through: Mr Dhananjaya Mishra, Mr Navneet Dogra and Mr Ayan Rai, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

16.12.

2022

The petitioner has filed the present petition being aggrieved by an order dated 22.02.2022, whereby his registration under Central GST Act was cancelled. He claims that the same was done without affording him any opportunity to be heard. The petitioner also impugns a show cause notice dated 09.02.2022 issued prior to the order of cancellation.

The petitioner had appealed the cancellation order dated 22.02.2022 before the Appellate Authority. However, the same was dismissed by an order dated 07.09.2022 on the ground of limitation.

The petitioner is engaged in the business of dealing in toys and baby care products. The

The judgment continues below.

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