Case Law Details
Rekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court)
HC held that orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders.
In this case, it appears that the order dated 16.09.2019 was framed without due application of mind. Therefore, given the statement made by Mr Bhatia before us, we are inclined to give another opportunity to the petitioner to make course correction. In our view, those who are willing to be part of the tax regime should be given, as far as possible, an opportunity to do so.
Thus, given the aforesaid facts and circumstances, the impugned orders dated 29.09.2022 and 16.09.2019 are set aside. The matter is remitted to the Appellate Authority to examine the same on merits.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
