Case Law Details
Shiv Ganga Udyog Vs Commissioner of Central Goods And Services Tax (Delhi High Court)
Delhi High Court held that non-restoration of GST registration alleging non-filing of requisite form for change of place of business untenable as the same was not ground on which GST registration of the petitioner was cancelled in the first place.
Facts- The petitioner’s GST registration was cancelled by an order dated 22.07.2022, pursuant to a Show Cause Notice dated 13.06.2022. The petitioner also impugns the said order dated 22.07.2022. The only reason provided in the said Show Cause Notice reads is that “Discrepancies noticed while conduct of Physical Verification”.
As the SCN was not clear, the petitioner-taxpayer replied to the SCN in a vague manner that “the dealer is ready to provide information and full cooperation”. The Proper Officer gave full consideration to the said response and cancelled the petitioner’s GST registration for the reasons that the reply submitted by the taxpayer was not found satisfactory as he didn’t explain why the GST registration shall not be cancelled. .
The principal ground for not restoring the petitioner’s GST registration is that the petitioner had shifted his premises and had not filed the requisite form. The petitioner had, at the initial stage, stated that he had shifted after his registration was cancelled and therefore, was unable to file the requisite forms. This contention was not addressed. Concededly, if a taxpayer’s GST registration is cancelled, he is disabled from filing the necessary forms.
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