Radhe Sales Corporation Vs Assistant Commissioner CGST Delhi North (Delhi High Court)
Personal Hearing Notice Without Officer’s Details Is an Empty Opportunity: Delhi High Court Sets Aside GST Revocation Rejection
The Delhi High Court has set aside an order rejecting an application for revocation of cancellation of GST registration because the notice granting personal hearing failed to disclose the identity and particulars of the officer before whom the taxpayer was required to appear. The Court held, in effect, that merely stating that a hearing would be afforded “before the undersigned,” without identifying the concerned officer or place of appearance, did not constitute a meaningful opportunity of personal hearing.
The petitioner, Radhe Sales Corporation, was registered under the Goods and Services Tax law. Its GST registration was cancelled by the Department on 22 March 2024 on the ground that, during inspection, the firm was found to be non-existent at its declared place of business.
After cancellation, the petitioner filed an application seeking revocation of the cancellation of registration. The application was rejected by an order dated 29 April 2024. The petitioner thereafter approached the Delhi High Court challenging the rejection and seeking an effective opportunity to establish its case before the proper authority.
