Alufab Ores Private Limited Vs Department Of Trades And Taxes & Anr. (Delhi High Court)
In the case of Alufab Ores Private Limited Vs Department Of Trades And Taxes & Anr., the Delhi High Court has addressed the issue of GST registration cancellation. The petitioner, Alufab Ores Private Limited, contested the order dated February 13, 2024, by which their appeal against a GST registration cancellation order was rejected by the appellate authority. The core issue was that the appeal was deemed untimely, leading to its dismissal. The cancellation order, originally issued on February 28, 2023, resulted from the petitioner’s failure to respond to a Show Cause Notice (SCN) dated September 6, 2022, which questioned the continued validity of their GST registration due to non-operation at the registered business address.
The petitioner claimed that the SCN did not specify a date or time for a personal hearing, which hindered their ability to properly respond. They also argued that the subsequent revocation application was rejected due to their failure to attend a scheduled meeting, compounded by personal circumstances such as the death of a close family member. The Delhi High Court found merit in the petitioner’s arguments, particularly the failure to specify a hearing date and time in the SCN. The Court decided to restore the petitioner’s application for revocation of the cancellation order and granted them an additional opportunity to respond to the SCN and provide necessary documentation to prove their company’s existence and compliance.
