DS Farbication Vs Commissioner of Central Goods And Services Tax And Others (Delhi High Court)
The Delhi High Court considered a writ petition seeking to quash an order dated 30–31.12.2025 cancelling the Petitioner’s GST registration. The registration had been cancelled on the grounds that the firm was found to be non-existent and had allegedly availed Input Tax Credit of Rs. 49,89,902. Before passing the cancellation order, a Show Cause Notice had been issued to the Petitioner. However, no reply was filed, and the Petitioner also did not avail the opportunity of personal hearing provided by the authorities.
The Petitioner contended that the principles of natural justice had not been complied with and that the impugned order had been passed ex parte.
The High Court examined the record and observed that a Show Cause Notice had been issued and an opportunity to file a reply had been granted, but the Petitioner failed to respond. The Court further noted that an opportunity of personal hearing had also been provided but was not availed. It held that whether the opportunity afforded was sufficient was a question of fact that could more appropriately be examined by the Appellate Authority under the statutory appellate mechanism.
