Case Law Details
Visiontek Engineers Vs Commissioner of SGST Delhi & Anr (Delhi High Court)
In the case of Visiontek Engineers v. Commissioner of SGST Delhi & Anr, the Delhi High Court addressed the cancellation of GST registration of Visiontek Engineers (hereinafter referred to as “the petitioner”) by the tax authorities. The judgment, delivered on a petition challenging the cancellation, provides insights into procedural fairness and legal principles governing such cancellations under the Central Goods and Services Tax Act, 2017.
Background and Facts: Visiontek Engineers, engaged in services as a contractor and trader of air conditioning machines, held GST registration under the Act with registration number 07AEYPB6907R2ZK. The issue arose when a Show Cause Notice dated 11th October 2021 was issued to the petitioner, proposing retrospective cancellation of its GST registration effective from 1st July 2017. The notice cited non-filing of returns for a continuous period of six months as the grounds for cancellation.
Key Points of the Judgment:
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