M/S Csa Caterers And Housekeeping PVT. LTD vs. Commissioner Of Central Tax Appeals -Ii Delhi & Anr.
Original PDF →Facts
The petitioner, M/s CSA Caterers and Housekeeping Pvt. Ltd., filed a writ petition before the Delhi High Court challenging two orders. The first order, dated January 18, 2021, was passed by the Adjudicating Authority, cancelling the petitioner's GST registration. This cancellation was based on a show cause notice issued on January 7, 2021, alleging non-filing of returns for six consecutive months. The petitioner claims to have filed the pending returns and paid taxes with interest after receiving the show cause notice. The second order, dated December 7, 2022, was passed by the Appellate Authority, rejecting the petitioner's appeal against the registration cancellation. The revenue was represented by the Commissioner of Central Tax Appeals - II, Delhi and another respondent.
Held
The Court held that it was not necessary to pass any specific orders on the merits of the petition. The Court acknowledged the existence of Notification No. 3/2023 dated March 31, 2023, which provides an opportunity for registered persons to apply for revocation of cancellation of registration until June 30, 2023. The Court ruled that the petitioner is at liberty to apply for revocation of its GST registration in terms of this notification. This liberty is granted notwithstanding the fact that the petitioner's appeal against the order of cancellation of registration was previously rejected by the Appellate Authority. The Court did not decide on the validity of the original cancellation order or the appeal rejection.
Key Issues
1. Whether the petitioner is entitled to seek revocation of its GST registration cancellation in light of the subsequent opportunity provided by the government, notwithstanding the rejection of its appeal by the Appellate Authority? The petitioner argued that they had filed the pending returns and paid taxes with interest after receiving the show cause notice. The revenue, through its counsel, pointed out Notification No. 3/2023 dated March 31, 2023, which grants registered persons an opportunity to apply for revocation of cancellation of registration up to June 30, 2023. The revenue did not present any counter-arguments against the petitioner's right to avail this opportunity.
Sections Cited
Section 129
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Cause title — parties, addresses and appearances
O R D E R % 05.04.2023
Issue notice.
Mr. R. Ramachandran, learned counsel appearing for the respondents, accepts notice.
The petitioner has filed the present petition, inter alia, impugning an order dated 18.01.2021 passed by the Adjudicating Authority cancelling the petitioner’s GST registration. The petitioner also impugns an order dated 07.12.2022 passed by the Appellate Authority in Appeal No.188/2022-23 rejecting the petitioner’s appeal against the order dated 18.01.2021. 4. The petitioner’s GST registration was cancelled after issuance of a show cause notice dated 07.01.2021 on the ground that the petitioner had not filed the returns for a continuous period of six months. The petitioner claims that after receipt of the show cause notice dated 07.01.2021, the petitioner filed the returns and paid the taxes along with interest. 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 09/06/2026 at 22:18:10
Mr. R. Ramachandran points out that in terms of the Notification No.3/2023 dated 31.03.2023, the registered person has been granted an opportunity to apply for revocation of cancellation of registration upto 30.06.2023. 6. In view of the above, it is not necessary for this Court to pass any orders. The petitioner would be at liberty to apply for revocation of cancellation of its GST registration in terms of the aforesaid notification dated 31.03.2023 notwithstanding that the petitioner’s appeal against the order dated 18.01.2021 was rejected.
The petition is disposed of in the aforesaid terms. VIBHU BAKHRU, J PURUSHAINDRA KUMAR KAURAV, J APRIL 5, 2023 ‘gsr’ 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 09/06/2026 at 22:18:10
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.