Meenakshi Dass vs. Commissioner, Department Of Trade And Taxes/GST (State) & Ors.
Original PDF →Facts
The petitioner, Meenakshi Dass, filed a writ petition challenging an order dated September 17, 2020, which cancelled her GST registration. She also challenged a subsequent order dated February 13, 2023, which dismissed her appeal against the cancellation order on grounds of limitation. The petitioner disputes having received the show cause notice dated September 1, 2020, which preceded the cancellation of her registration. The respondents are the Commissioner, Department of Trade and Taxes/GST (State) and others.
Held
The Court noted that the respondents' counsel brought to its attention Notification No. 3/2023 dated March 31, 2023. This notification grants an additional opportunity for taxpayers whose GST registration was cancelled prior to December 31, 2022, to apply for revocation of such cancellation until June 30, 2023. The Court acknowledged that the petitioner could avail this benefit. Consequently, the Court held that no specific orders were required to be passed in the present petition. The petitioner was granted liberty to apply for revocation of the cancellation of her GST registration in terms of the aforementioned notification, notwithstanding the prior dismissal of her appeal on limitation grounds. The Court did not decide on the merits of the petitioner's claim regarding the non-receipt of the show cause notice.
Key Issues
1. Whether the petitioner is entitled to challenge the order cancelling her GST registration, given that her appeal against the cancellation was dismissed on limitation grounds? 2. Whether the petitioner can avail the benefit of Notification No. 3/2023 dated March 31, 2023, which provides an additional opportunity for revocation of cancelled GST registrations? Petitioner's Contention: The petitioner disputes the receipt of the show cause notice that led to the cancellation of her GST registration. She seeks to challenge the cancellation order and the subsequent dismissal of her appeal. Revenue's Contention: The respondents, through their counsel, submitted that Notification No. 3/2023 allows taxpayers whose registration was cancelled prior to December 31, 2022, to apply for revocation of cancellation until June 30, 2023. They stated that this benefit is available to the petitioner.
Sections Cited
None explicitly discussed or named in the judgment text provided.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 05.04.2023 CM No.16007/2023 (for exemption)
Exemption is allowed, subject to all just exceptions.
The application is disposed of. W.P.(C) 4138/2023
Issue notice.
Mr. Aggarwal, learned counsel appearing for the respondents accepts notice.
The petitioner has filed the present petition impugning an order dated 17.09.2020, whereby the petitioner’s GST registration was cancelled. The petitioner also impugns an order dated 13.02.2023, whereby the petitioner’s appeal against the order dated 17.09.2020 was dismissed on the ground of limitation.
A show cause notice dated 01.09.2020 was issued by the respondents prior to cancelling the petitioner’s GST registration. However, the petitioner disputes the receipt of the said show cause notice. 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 22:18:13
Mr. Aggarwal, learned counsel appearing for the respondents, submits that in terms of Notification No.3/2023 dated 31.03.2023, all tax payers whose registration was cancelled prior to 31.12.2022 have been afforded an additional opportunity to apply for revocation of cancellation of such registration till 30.06.2023. He submits that the benefit of the said notification is also available to the petitioner.
In view of the above, no orders are required to be passed in this petition.
The petitioner would be at liberty to apply for revocation of cancellation of her GST registration in terms of the Notification dated 31.03.2023 notwithstanding the petitioner’s appeal against the order dated 17.09.2020 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 22:18:13
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.