DNC Infrastructure Private Limited Vs Superintendent of Central Tax (Andhra Pradesh High Court)
The Andhra Pradesh High Court adjudicated a dispute involving DNC Infrastructure Private Limited (“the petitioner”) and the Superintendent of Central Tax regarding the proposed cancellation of the petitioner’s GST registration. The petitioner, registered under the Central Goods & Services Tax Act, 2017 (“CGST Act”), received a show-cause notice dated 23 August 2024 from the tax authorities, alleging that the petitioner was not conducting business from its declared place of business in Jammalamadugu, Kadapa District, and that invoices and bills were being issued without actual supply of goods or services. The petitioner argued that the order of cancellation violated Section 29 of the CGST Act, which mandates an opportunity of personal hearing before any adverse order, as the authorities passed the order dated 13 September 2024 without properly considering their objections.
The petitioner explained that it had shifted its operations to co-working spaces in Visakhapatnam and Vijayawada under agreements dated October 2023 and August 2024, respectively. It contended that the assessment authority had rejected its request for a change of address, preventing it from updating the GST records, and maintained that the alleged violations under Rule 21(a) and (b) of the CGST Rules could have been clarified if a personal hearing had been properly granted.
