Case Law Details
Rakesh Enterprises Vs Principal Commissioner Central Goods and Services Tax & Ors. (Delhi High Court)
The Hon’ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors. [W.P. (C) 14250/2022 dated February 9, 2023] has set aside the order for cancellation of GST Registration of the assessee passed by the Revenue Department on the ground that the order is not sustainable as the reply to the Show Cause Notice (“SCN”) furnished by the assessee was not taken into consideration by the Revenue Department, directed the Revenue Department to restore the GST Registration of the assessee.
Facts:
This petition has been filed by M/s. Rakesh Enterprises (“the Petitioner”) challenging the order dated December 28, 2020 (“the Impugned Order”) issued by the Revenue Department (“the Respondent”) wherein the GST registration of the Petitioner was cancelled. The Impugned Order was passed in furtherance of proceedings commenced vide the SCN dated December 15, 2020 (“the Impugned SCN”), which was issued due to the non-filing of returns for more than six months. The Petitioner had responded to the Impugned SCN vide a reply dated December 24, 2020 (“the Impugned Reply”), which is also stated in the Impugned Order. However, the Impugned Reply is not filed along with this petition, as a copy of the same is not readily available.
The Respondent contended that according to the case history, there is no evidence that the Petitioner had submitted a reply to the Impugned SCN and that the reference of the Impugned Reply was generated due to a technical glitch in the Impugned Order.
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