M/S Shoppers Home vs. Principal Commissioner Of Goods And Service Tax North Delhi
Original PDF →Facts
The petitioner, M/s Shoppers Home, filed an application for cancellation of its GST registration. The Principal Commissioner of Goods and Service Tax, North Delhi, dismissed this application via an order dated 15.03.2024. The grounds for dismissal were discrepancies found in the petitioner's returns, an unsatisfactory reply, and the petitioner's alleged failure to attend a personal hearing. The petitioner contends that while they uploaded all required documents, they never received notice for a personal hearing and thus could not present their documents to the proper officer. The notice dated 14.02.2024, requiring additional information, did not mention a personal hearing or specify the officer to appear before.
Held
The Court held that no opportunity of personal hearing was granted to the petitioner, a fact not disputed by the respondents. The notice dated 14.02.2024, requiring additional information, did not indicate a personal hearing or the designated officer. Consequently, the impugned order dated 15.03.2024, which rejected the cancellation application based on the petitioner's alleged non-appearance at a personal hearing, was found unsustainable and set aside. The application for cancellation of GST registration was restored to the file of the Proper Officer. The Proper Officer is directed to grant the petitioner an opportunity of personal hearing before re-adjudicating the application. The petitioner is also permitted to file further documents within one week, after which the Proper Officer shall re-adjudicate the application in accordance with law. No other issues were expressly left undecided.
Key Issues
1. Whether the impugned order dated 15.03.2024, dismissing the petitioner's application for cancellation of GST registration, is sustainable in law, considering the petitioner was not afforded an opportunity of personal hearing? (Question of law) The petitioner argued that no proper notice for a personal hearing was issued, and therefore, the dismissal of their application on the ground of non-appearance was erroneous. They claimed to have submitted all necessary documents. The respondents, through their counsel, did not dispute the petitioner's assertion that no opportunity for personal hearing was given.
Sections Cited
None explicitly discussed or named in the judgment.
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Cause title — parties, addresses and appearances
JUDGMENT SANJEEV SACHDEVA, J. (ORAL)
Petitioner impugns order dated 15.03.2024 whereby the application of the petitioner seeking cancellation of the GST registration has been dismissed on the ground that some discrepancies were found in the returns and the reply submitted by the petitioner was not found satisfactory and also the fact that the petitioner did not W.P. (C) 5888/2024 attend the personal hearing.
Learned counsel for the petitioner submits that petitioner had duly uploaded all the requisite documents and however did not receive any notice for a personal hearing and as such the documents could not be brought to the attention of the proper officer.
Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, petition is taken up for hearing.
We may note that the notice issued to the petitioner on 14.02.2024 requiring the petitioner to furnish additional information/clarification does not mention that petitioner had to appear for personal hearing. The notice also does not indicate the name or designation of the officer where petitioner had to appear.
Accordingly, we of the view that no opportunity of personal hearing was given to the petitioner. This is also not disputed on behalf of the Respondents. Thus, the impugned order dated 15.03.2024, rejecting the application for cancellation of registration holding that petitioner did not appear for personal hearing is not sustainable and is accordingly set aside. The application of the Petitioner seeking cancellation of GST registration is restored on the file of the Proper Officer. W.P. (C) 5888/2024 6. Petitioner shall be given an opportunity of personal hearing by the Proper Officer before adjudicating the application of the petitioner seeking cancellation of the GST registration.
In case petitioner desires to file further documents, the same be filed within a period of one week from today and thereafter, the Proper Officer shall re-adjudicate the application in accordance with law.
Petition is disposed of in the above terms. SANJEEV SACHDEVA, J RAVINDER DUDEJA, J APRIL 26, 2024/sk
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.