Delhi HC Orders Restoration of GST Registration: Violation of Natural Justice

ATT SYS India Pvt Ltd Vs Commissioner Goods And Services Tax (Delhi High Court)

GST Registration cancelled without granting any hearing and proper reasoning not sustainable

The Hon’ble Delhi High Court in the case of M/s. Att SYS India Pvt. Ltd. Estex Tele Pvt. Ltd. Consortium v. Commissioner of Goods and Service Tax [W.P. (C) 14494/2023 dated November 20, 2023] allowed the writ petition and directed the Revenue Department to restore Petitioner GST Registration thereby holding that, GST Registration cancelled without granting any hearing and proper reasoning is not sustainable.

Facts:

M/s. Att SYS India Pvt. Ltd. Estex Tele Pvt. Ltd. Consortium (“the Petitioner”) is an Association of Person, constituted by ATT SYS India Pvt. Ltd. and Estex Tele Private Limited to execute the contract awarded by Indian Highway Management Company Limited (“the Company”) for conducting traffic surveys on National Highway. The Petitioner was registered under the GST Act in the year 2017.

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