Case Law Details
Deep Plastic Granules Trading Company Vs Union Of India & Ors (Delhi High Court)
The Delhi High Court recently addressed a dispute between Deep Plastic Granules Trading Company and the Union of India regarding the cancellation of the company’s GST registration. The court’s decision sheds light on the importance of providing sufficient evidence to support claims related to the principal place of business.
The crux of the matter lies in the Show Cause Notice issued to Deep Plastic Granules Trading Company on May 17, 2023. The notice proposed the cancellation of the company’s GST registration based on the alleged non-existence of the company at its principal place of business. The respondents, representing the government, asserted that inspections conducted twice at the premises failed to locate the functioning of the company. On the contrary, the petitioner argued that ample evidence existed to prove the company’s existence at the said location. However, due to the suspension of the registration, the company faced operational hurdles.
The Delhi High Court intervened by allowing the petitioner to file a detailed response to the Show Cause Notice within 30 days. This decision emphasizes the significance of presenting compelling evidence in such disputes. Furthermore, the court directed the Proper Officer to adjudicate the matter within two months of receiving the petitioner’s response, ensuring due process and the opportunity for a personal hearing.
It’s noteworthy that the court refrained from making any judgment on the merits of the contentions raised by either party, preserving their rights and contentions for future proceedings.
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