M/S Roop Chand And Sons vs. Department Of Trade And Anr.

W.P.(C)/2229/2019HC DelhiGSTCNR DLHC01013292201922 April 2019Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages

For Petitioner: Mr Athar Alam, Ms Bhavana Thareja, Mrs Sumber Athar, Mr azhar Ataran, Mr Shahnawaz Alam, AdvocatesFor Respondent: Mr Anuj Aggarwal, ASC with Mr Atul Goyal, Advocate for respondents. Advocate

AI SummaryRemanded

Facts

The petitioner, M/s Roop Chand and Sons, had its Delhi Value Added Tax (DVAT) registration cancelled on January 1, 2014. The petitioner filed an objection to this cancellation on May 7, 2015, and subsequently made a representation for restoration of its registration. This request was rejected by an order dated July 27, 2018. The petitioner contended that this rejection order was unreasoned. Following this, the petitioner filed another representation on January 30, 2018, seeking reconsideration of the July 27, 2018 decision. The present petition seeks directions for the restoration of the DVAT registration and facilitation of migration from VAT to GST.

Held

The Court held that the impugned order dated July 27, 2018, was indeed unreasoned. Consequently, the Court set aside this order. The respondents were directed to pass a fresh order that clearly articulates the reasons for rejecting the petitioner's representation. The ratio decidendi is that administrative orders, especially those rejecting representations, must be reasoned to be valid. The operative direction was to set aside the impugned order and direct the respondents to pass a fresh, reasoned order. No other issues were expressly left undecided.

Key Issues

1. Whether the order dated July 27, 2018, rejecting the petitioner's representation for restoration of DVAT registration, is unreasoned and thus liable to be set aside, as argued by the petitioner. The petitioner contended that the order failed to disclose any grounds for rejection. The respondents did not record any specific arguments against this contention in the judgment.

Sections Cited

Delhi Value Added Tax Act, 2004

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2229/2019 M/S ROOP CHAND AND SONS ..... Petitioner Through Mr Athar Alam, Ms Bhavana Thareja, Mrs Sumber Athar, Mr azhar Ataran, Mr Shahnawaz Alam, Advocates. versus DEPARTMENT OF TRADE AND ANR. ..... Respondents Through Mr Anuj Aggarwal, ASC with Mr Atul Goyal, Advocate for respondents. Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU

O R D E R % 22.04.2019 CM APPL. 10474/2019 & 10475/2019

Allowed, subject to all just exceptions.

The applications are disposed of. W.P.(C) 2229/2019

Issue notice. The learned counsel appearing for the respondents accepts notice.

The petitioner has filed the present petition, inter alia, praying that directions be issued to respondent no.2 to restore the registration of the petitioner under the Delhi Value Added Tax (DVAT) and to facilitate the migration from VAT to GST.

The registration of M/s Roop Chand & Sons under the Delhi Value Added Tax Act, 2004 was cancelled on 01.01.2014. It is stated that subsequently, on 07.05.2015, the petitioner filed an objection against the order of cancellation. Thereafter, the petitioner also made a representation for restoration of the registr

The judgment continues below.

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