Case Law Details
MS RS Wires Industries through Proprietor Rajender Singh Vs Sales Tax Officer Class (Delhi High Court)
Introduction: The Delhi High Court recently delivered a significant judgment in the case of RS Wires Industries challenging a show cause notice for GST Registration cancellation. The petitioner contends that the notice lacked essential details, rendering it defective. This article delves into the court’s analysis and its implications.
Detailed Analysis:
1. Defective Show Cause Notice: The petitioner argues that the show cause notice, dated 18.04.2022, lacked crucial details regarding the alleged wrongful availment or utilization of input tax credit under Section 29 of the Goods and Services Tax Act, 2017. The notice merely mentioned enclosed details, which turned out to be a photograph of an unknown individual.
2. Flaws in Revocation Process: The revocation applications filed by the petitioner faced rejection without providing adequate reasons. Orders dated 27.04.2022 and 28.06.2023 lacked sufficient grounds, stating the reply was unsatisfactory without specifying the deficiencies.
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