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Divine Enterprises vs. Commissioner Of Central Excise And Service Tax Central Tax Delhi South CGST Commissionerate South &

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W.P.(C)/6735/2024HC DelhiGSTCNR DLHC01027123202420 August 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE SACHIN DATTA2 pages
For Petitioner: Mr. Vijay Laxmi Rathi and Mr. Manorath Rathi, AdvsFor Respondent: Mr. Aditya Singla, SSC, CBIC and Mr. Raghav Bakshi, Adv
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Facts

The petitioner, Divine Enterprises, approached the Delhi High Court challenging an order. The respondents, the Commissioner of Central Excise and Service Tax and another authority, filed an application seeking clarification of a previous order dated August 20, 2024. The respondents sought to clarify that the earlier order did not prevent them from initiating fresh proceedings for the cancellation of the petitioner's GST registration, in accordance with the law. The application was filed on behalf of the respondents.

Held

The Court clarified that the order dated August 20, 2024, does not preclude the respondents from initiating any proceedings for statutory violations and for the recovery of dues, including the cancellation of the petitioner's GST registration. However, the Court emphasized that any such action must be taken strictly in accordance with the law and after adhering to the principles of natural justice. The application filed by the respondents seeking this clarification was disposed of.

Key Issues

1. Whether the order dated August 20, 2024, precludes the respondents from initiating fresh proceedings for the cancellation of the petitioner's GST registration. The respondents argued that the previous order should not be interpreted as a bar to initiating fresh statutory proceedings, including for cancellation of GST registration, provided such actions are taken in accordance with law and principles of natural justice. The petitioner's arguments are not recorded in this order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6735/2024 DIVINE ENTERPRISES .....Petitioner Through: Mr. Vijay Laxmi Rathi and Mr. Manorath Rathi, Advs. versus COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX CENTRAL TAX DELHI SOUTH CGST COMMISSIONERATE SOUTH & ANR. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC and Mr. Raghav Bakshi, Adv. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R %

18.09.

2024 CM APPL. 53915/2024 (filed on behalf of respondents seeking clarification of the order dated 20.08.2024)

1.

This is an application seeking modification of the order dated 20.08.2024. 2. Essentially, the respondents seek a clarification that the order does not preclude the respondents from initiating fresh proceedings for cancellation of the petitioner’s GST registration, in accordance with law.

3.

In this regard, we clarify that the order dated 20.08.2024 does not preclude the respondents from initiating any proceedings for statutory violation(s) and for recovery of dues including cancellation of the petitioner’s GST registration.

4.

However, needless to state, any such action is required to be taken 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 03/07/2025 at 08:42:41

only in accordance with law and after following the principles of natural justice.

5.

The application stands disposed of.

VIBHU BAKHRU, J

SACHIN DATTA, J SEPTEMBER 18, 2024/cl

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 03/07/2025 at 08:42:41

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.