Ashish Garg Vs GST Officer/AVATO (Delhi High Court)
Delhi High Court: Ashish Garg Challenges Retrospective GST Cancellation
This article explores the case of Ashish Garg vs. GST Officer/AVATO (Delhi High Court), where Mr. Garg challenges the Delhi High Court’s order cancelling his deceased father’s GST registration retroactively.
Background:
Mr. Garg’s father, Sh. Pawan Kumar, operated M/s Kirti Plastics under the Goods and Services Tax (GST) Act, 2017. The business allegedly ceased operations upon his death in August 2021.
The Dispute:
- In January 2023, a show cause notice was issued to Mr. Garg, questioning the non-filing of GST returns for a specific period. The notice mentioned potential cancellation but lacked specific reasons.
- In March 2023, an order followed, cancelling the registration retroactively to May 2018, without providing concrete justification for the retrospective cancellation.
Mr. Garg’s Arguments:
- He contends the lack of clear and specific reasons for cancellation in both the show cause notice and the final order.
- He argues that the retrospective cancellation, dating back to a period when the business was apparently compliant, is arbitrary and unfair.
- He highlights the lack of proper service of the show cause notice, claiming it was uploaded online instead of physically delivered.
- He emphasizes his intention to cancel the registration, but only from the date of his father’s demise, not retroactively.
Key Points of Contention:
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