Case Law Details
FADA Trading Private Limited Vs Commissioner Goods and Service Tax (Delhi High Court)
The show cause notice, which is, dated 02.12.2019, gives no details as to the date and time on which the petitioner’s authorized representative was to present himself for a personal hearing, before the adjudicating authority. This is apart from the fact that neither the show cause notice dated 02.12.2019, nor the subsequent order cancelling the petitioner’s GST registration was received by the petitioner. To be noted, the record shows that the order cancelling the petitioner’s GST registration was passed, on 11.12.2019.
Petitioner says that it did not receive any intimation about the show cause notice or the order cancelling the petitioner’s GST registration, is on account of the fact that the then directors of the petitioner, at the relevant time, were at cross purposes.
A close perusal of the order dated 11.12.2019, whereby the petitioner’s registration was cancelled, shows that, in fact, there was no demand outstanding qua the petitioner.
In view of the above, the impugned order dated 26.10.2021, passed by the appellate authority, and the order cancelling the petitioner’s GST registration dated 11.12.2019, are set aside.
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