Case Law Details
Sunrise India Vs Commissioner (Delhi High Court)
The case of Sunrise India versus Commissioner in the Delhi High Court concerns the petitioner’s challenge against an order dated 11.03.2024, which retrospectively cancelled their GST registration with effect from 11.08.2023. The petitioner also contested a Show Cause Notice dated 14.02.2024, which was issued to justify the cancellation.
The Show Cause Notice cited “Non-compliance of any specified provisions in the GST Act or the Rules made thereunder as may be prescribed” as the reason for potential cancellation of registration. However, it lacked specificity, failing to provide clear reasons or details. Furthermore, it did not specify the officer’s name or the location where the petitioner was required to appear, merely bearing digital signatures.
Subsequently, the impugned order dated 11.03.2024 cancelled the petitioner’s registration retrospectively, without providing substantive reasons. While the order referred to the Show Cause Notice, it did not elaborate on the rationale behind the retrospective cancellation. Notably, there were no outstanding dues against the petitioner according to the order, raising questions about the necessity of such cancellation.
The petitioner filed an application seeking revocation of the cancellation, which remained pending. Earlier, a similar Show Cause Notice had been issued on 16.01.2024, but proceedings were revoked on 12.02.2024, only for another notice to be issued on 14.02.2024.
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