Shivoy Enterprises Vs Commissioner of CGST (Delhi High Court)
In a recent decision, the Delhi High Court addressed the issue of GST registration cancellation due to discrepancies in the registered address. The case, Shivoy Enterprises Vs Commissioner of CGST, highlighted the complexities and procedural requirements involved in maintaining accurate GST records and the repercussions of discrepancies. The Court directed a verification of additional business premises to determine if the petitioner was operating from a valid location, aiming to reinstate the GST registration.
Case Background:
Shivoy Enterprises, a registered GST taxpayer, faced cancellation of its GST registration after a show cause notice (SCN) alleged that the firm’s registered address was non-existent. The SCN, issued on June 14, 2022, followed an unsuccessful physical verification of the address. The petitioner was asked to appear for a personal hearing and respond to the SCN within seven working days. Due to non-compliance, the GST registration was canceled on August 23, 2022.
The petitioner, however, argued that the business continued from an additional location that had not been inspected. This additional location was mentioned in the GST registration certificate but was not considered during the verification process. Despite filing for revocation of the cancellation and arguing that the reasons for non-compliance were genuine, the application was rejected on July 21, 2023, and the appeal against this rejection was also denied on March 15, 2024.
