W.P. (C) No. 5402 of 2024

ANSH TELECOM v. COMMISSIONER OF DGST

Date Issued: 16 April 2024
Source: 2024 (86) G.S.T.L. 135 (Del.)
Views: 10

Summary

Registration - Cancellation of - Retrospective cancellation - In September, 2021, show cause notice issued to assessee sought to cancel its registration did not specify any cogent reason and merely stated that there was failure to furnish returns for a continuous period of six months - GST registration of assessee was cancelled retrospectively with effect from 1-7-2017 - However, assessee had already closed it’s business from March, 2021 - Impugned order in itself was contradictory as at one place order stated that reference was made to reply of assessee in response to notice to show cause while as reason for cancellation, it was stated that no reply to notice to show cause notice had been submitted - On one hand, order stated that registration was liable to be cancelled and on other hand, at relevant column no amount was stated to be due against - HELD : Merely, because a taxpayer had not filed returns for some period does not mean that taxpayer’s registration was required to be cancelled retrospectively also covering period when returns were filed and taxpayer was compliant - Further, impugned notice did not put assessee to notice that registration was liable to be cancelled…