Case Law Details
Shoppers Home Vs Principal Commissioner of Goods And Service Tax North Delhi (Delhi High Court)
The case between Shoppers Home and the Principal Commissioner of Goods and Service Tax North Delhi, as adjudicated by the Delhi High Court, revolves around the dismissal of an application seeking cancellation of GST registration. The crux of the matter lies in the absence of an option for a personal hearing, leading to the rejection of the petitioner’s application.
The petitioner asserts that all requisite documents were uploaded, yet no notice for a personal hearing was received. Consequently, the documents crucial for the case were not brought to the attention of the proper officer. The court, upon examination, noted that the notice issued lacked mention of a personal hearing and failed to specify the officer’s name or designation.
This absence of opportunity for a personal hearing constitutes a denial of procedural fairness. The court, finding no dispute on this matter from the respondents, deemed the rejection of the application unsustainable. Consequently, the impugned order was set aside, restoring the petitioner’s application for GST registration cancellation.
In ensuring due process, the court directed that the petitioner must be granted a personal hearing before the Proper Officer. Additionally, if the petitioner wishes to submit further documents, they must do so within a stipulated timeframe for re-adjudication.
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