Case Law Details
MD Mustafa Raza Vs Superintendent Range 21 Central Goods And Service Tax & Anr (Delhi High Court)
In a recent judgment, the Delhi High Court addressed the case of MD Mustafa Raza versus Superintendent Range 21 Central Goods and Service Tax & Anr, concerning the retrospective cancellation of GST registration and subsequent application for revocation. The court’s directive highlights the importance of procedural fairness in administrative actions.
The petitioner challenged an order dated 06.01.2024, which retrospectively canceled their GST registration effective from 01.03.2023. The cancellation was based on a show-cause notice issued on 11.10.2023, citing the failure to furnish returns for a continuous period of six months. However, the notice lacked specific reasons and failed to inform the petitioner about the retrospective cancellation possibility, depriving them of the opportunity to contest it.
The impugned order provided no rationale for the retrospective cancellation, merely referring to the show-cause notice without further elaboration. Consequently, the petitioner filed an application for revocation, explaining the delay in filing returns due to personal reasons, including the demise of their father.
During proceedings, the petitioner appeared before the Assistant Commissioner, responding to queries raised. However, the decision on the revocation application was pending. Upon considering both parties’ submissions, the court disposed of the petition, directing the Proper Officer to decide on the revocation application within two weeks.
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