Manish Goel HUF Vs Commissioner Delhi Goods and Services Tax Trade And Tax Department New Delhi and Ors. (Delhi High Court)
Delhi High Court held that retrospective cancellation of GST registration merely because petitioner has not filed reply to GST notice is not justifiable. Accordingly, order cancelling GST registration set aside and matter restored back for fresh adjudication.
Facts- The Petitioner had obtained the GST registration w.e.f. 7th June 2019. On 30th March, 2021 an application for cancellation of the GST registration was filed by the Petitioner on the ground that the Petitioner was suffering from pancreatic illness. In response, a query was raised by the GST department which was not responded by the petitioner. Thereafter, on 9th April, 2021the said application of the Petitioner was rejected on the ground that no reply was received. However, on the same date i.e., on 9th April 2021, a Show Cause Notice was again issued by the GST Department.
The Petitioner did not reply to the said Show Cause Notice and accordingly, vide order dated 20th May, 2021 the Petitioner’s GST Registration was cancelled retrospectively w.e.f. 15thJune, 2019. The Petitioner being aggrieved by the said order of cancellation preferred an appeal against the same before the Appellate Authority which was also dismissed on the ground of delay vide order dated 20th May, 2025.
