Natraj Steels Vs Sales Tax Officer (Delhi High Court)
The Delhi High Court has partially granted relief to M/s Natraj Steels, a firm owned by Ravinder Kumar Aggarwal, in a petition challenging the retrospective cancellation of its Goods and Services Tax (GST) registration. The firm’s initial GSTIN, 07AACPA3495P1ZF, was cancelled effective July 1, 2017, via an order dated October 28, 2021.
Natraj Steels contended that the cancellation stemmed from its accountant’s failure to file returns following a name change to M/s Natraj Industry (GSTIN 07AACPA3495P2ZE) and the subsequent closure of the initial business. The petitioner claimed unawareness of the retrospective nature of the cancellation until 2024, at which point an appeal was filed but dismissed due to being beyond the limitation period.
During the hearing, the Sales Tax Officer, through counsel, agreed to modify the cancellation’s effective date. Consequently, the court ordered that the GST registration cancellation for Natraj Steels (GSTIN 07AACPA3495P1ZF) will now be effective from September 4, 2021, the date of the show cause notice. The court directed that this change be implemented on the GST portal and that the portal be opened for ten days if needed for filing returns or other documents. The petitioner is also required to withdraw the previously filed appeal within two weeks.
