Case Law Details
Cuthbert Winner LLP Vs Assistant Commissioner of CGST & Anr. (Delhi High Court)
Introduction: The Delhi High Court has issued a crucial directive in the case of Cuthbert Winner LLP Vs Assistant Commissioner Of CGST & Anr. (W.P.(C) 15433/2023), addressing the discrepancy in Input Tax Credit (ITC) claim arising from the retrospective cancellation of GST registration. The court directs the speedy resolution of the revocation decision and offers insights into the intricacies of the case.
Detailed Analysis:
Background and GST Registration Cancellation: Cuthbert Winner LLP faced the cancellation of its GST registration following an order dated July 25, 2023, based on a Show Cause Notice (SCN) from June 2, 2023. The grounds for cancellation were the non-existence of the petitioner at its registered address, as asserted by officials of the Directorate of Revenue Intelligence (DRI) who visited on April 25, 2023.
Revocation Application and Subsequent Developments: In response to the cancellation, on August 2, 2023, Cuthbert Winner LLP applied for the revocation of the cancellation order. However, the concerned officer issued a subsequent SCN on August 18, 2023, proposing to reject the revocation application. The rejection was based on the petitioner’s alleged non-operational status at the principal place of business and the lack of supporting documents for the new address.
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