Case Law Details
Balaji Tilak Metal and Alloys P. Ltd. Vs Principal Commissioner of Department of Trade and Taxes (Delhi High Court)
In the case of Balaji Tilak Metal and Alloys P. Ltd. Vs Principal Commissioner of Department of Trade and Taxes, the Delhi High Court addressed the suspension of GST registration and subsequent investigation by the Anti Evasion Cell. The petitioner contested the suspension and asserted the existence of their business.
The petitioner received a Show Cause Notice proposing the cancellation of its GST registration, citing non-existence and failure to join the investigation. Despite appearing before the Proper Officer and contesting the suspension, the petitioner’s registration remained suspended.
The petitioner argued that they were duly existing and provided a new address, which was not acknowledged by the Anti Evasion Cell. However, the respondents maintained that the suspension was justified due to the petitioner’s alleged failure to cooperate with the investigation.
The Delhi High Court directed the petitioner to appear before the Anti Evasion Cell and the Proper Officer on specific dates, emphasizing the need for a thorough investigation. The authorities were instructed to pass appropriate orders on the suspension within a maximum of two weeks.
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