Case Law Details
Rajat Kapoor Vs Commissioner (Delhi High Court)
The Delhi High Court recently addressed a crucial case involving the retrospective cancellation of GST registration in the matter of Rajat Kapoor Vs Commissioner. The petitioner challenged an order that annulled their registration, highlighting procedural flaws and lack of opportunity for objection. This article delves into the intricacies of the case, analyzing the court’s judgment and its implications.
The petitioner, Rajat Kapoor, contested an order dated 14.02.2023, which retroactively canceled their GST registration from 01.07.2017. Additionally, they disputed a Show Cause Notice issued on 07.10.2022. The notice cited the petitioner’s failure to furnish returns under section 39 of the Central Goods and Services Tax Act, 2017.
The court noted several discrepancies in the proceedings. Firstly, the Show Cause Notice lacked specificity regarding the reason for cancellation, merely citing non-submission of returns. Moreover, it failed to provide essential details such as the officer’s name or hearing location, impairing the petitioner’s ability to respond effectively.
Furthermore, the subsequent order of cancellation lacked coherence, referencing both the absence of a response and a purported reply from the petitioner. This inconsistency indicated a lack of due diligence on the part of the authorities.
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