Nishant Tandon Vs Commissioner (Delhi High Court)
In the case of Nishant Tandon Vs Commissioner, the Delhi High Court addressed the petitioner’s request to reactivate his GST portal access or provide copies of GST-related documents. Nishant Tandon, a partner in Jai Ambay Pharmacy, sought the reactivation of the firm’s GST ID (07AANFJ2255K1Z2) to retrieve records of GST payments, returns, and transaction details. The firm was dissolved in 2021, and the petitioner claimed that no official action was taken to cancel the GST registration. The petitioner also requested that the GST cancellation date be formally recorded as 2021, not 2017.
The petitioner raised concerns that the GST registration had been retrospectively canceled from 2017, but he became aware of the cancellation only in 2024 after a demand notice of ₹67,328 was issued under Section 73 of the CGST Act. He claimed that due to restricted access to the GST portal, he was unable to retrieve necessary documents to challenge the demand or appeal effectively. Despite the respondent issuing a show cause notice (SCN) in 2021, the petitioner argued that no reply was provided due to technical glitches, further complicating the situation.
The High Court acknowledged the technical issues and directed the respondent to provide physical or soft copies of all the required documents, including GST returns, payment records, and transaction details, within one week. This would enable the petitioner to pursue an appellate remedy. The court also allowed the petitioner to file an appeal within four weeks without facing issues related to delay.
This order emphasized the importance of access to relevant documents for legal proceedings, especially when technical issues on the GST portal hinder such access. The court did not grant the petitioner’s primary relief for reactivating the GST ID but allowed the alternate request for document access. The case underscores procedural clarity and timely access to information for businesses managing GST compliance.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
