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.
The Delhi High Court’s judgment underscores the significance of procedural fairness in administrative matters concerning GST registration cancellation. By overturning the rejection based on the absence of a personal hearing option, the court upholds the principles of natural justice. This decision not only restores the petitioner’s rights but also emphasizes the importance of clarity and transparency in administrative procedures.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Petitioner impugns order dated 15.03.2024 whereby the application of the petitioner seeking cancellation of the GST registration has been dismissed on the ground that some discrepancies were found in the returns and the reply submitted by the petitioner was not found satisfactory and also the fact that the petitioner did not attend the personal hearing.
2. Learned counsel for the petitioner submits that petitioner had duly uploaded all the requisite documents and however did not receive any notice for a personal hearing and as such the documents could not be brought to the attention of the proper officer.
3. Issue notice. Notice is accepted by learned counsel appearing for the respondents. With the consent of the parties, petition is taken up for hearing.
4. We may note that the notice issued to the petitioner on 14.02.2024 requiring the petitioner to furnish additional information / clarification does not mention that petitioner had to appear for personal hearing. The notice also does not indicate the name or designation of the officer where petitioner had to appear.
5. Accordingly, we of the view that no opportunity of personal hearing was given to the petitioner. This is also not disputed on behalf of the Respondents. Thus, the impugned order dated 15.03.2024, rejecting the application for cancellation of registration holding that petitioner did not appear for personal hearing is not sustainable and is accordingly set aside. The application of the Petitioner seeking cancellation of GST registration is restored on the file of the Proper Officer.
6. Petitioner shall be given an opportunity of personal hearing by the Proper Officer before adjudicating the application of the petitioner seeking cancellation of the GST registration.
7. In case petitioner desires to file further documents, the same be filed within a period of one week from today and thereafter, the Proper Officer shall re-adjudicate the application in accordance with law.
8. Petition is disposed of in the above terms.
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