Anwar Ali Vs Additional Commissioner of CGST Delhi & Anr. (Delhi High Court)
The Delhi High Court set aside the retrospective cancellation of Anwar Ali’s GST registration, which was initially canceled on July 27, 2023, based on a vague Show Cause Notice (SCN) issued on June 28, 2023. The SCN accused Ali of obtaining his registration through fraud, misstatement, or suppression of facts but failed to specify any concrete allegations. Ali, who had stopped his business shortly after registering with the GST authorities, did not respond to the SCN, leading to the cancellation of his registration. Ali’s subsequent request to revoke the cancellation and condone the delay in filing was rejected by the authorities, prompting him to challenge the order in court. The court observed that the SCN did not meet the required legal standards, as it lacked sufficient detail to allow Ali to defend himself. Consequently, the court ruled that the cancellation could only take effect from the date of the SCN, not retroactively from the original registration date. The court also clarified that the authorities could pursue new proceedings if warranted under the law but must adhere to legal procedures.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
