Case Law Details
Apshara Garments Pvt. Ltd Vs Commissioner of Delhi Goods And Service Tax & Anr. (Delhi High Court)
Introduction: The Delhi High Court recently adjudicated on the matter of Apshara Garments Pvt. Ltd Vs Commissioner of Delhi Goods And Service Tax & Anr., concerning the retrospective cancellation of GST registration. The petitioner challenged the cancellation order dated 15.01.2024, arguing against the lack of reasons cited for retrospective action. This article delves into the detailed analysis of the case and its implications.
Detailed Analysis: The petitioner, engaged in the garments business, sought an amendment to its registered address. However, due to alleged non-receipt of a notice seeking additional documents, their application was rejected. Subsequently, a show-cause notice was issued, citing Rule 21(b) for cancellation of GST registration. The impugned order dated 15.01.2024 cancelled the registration retrospectively from 03.12.2021, without providing adequate details or reasons.
The petitioner contended that they had responded with necessary documents before the impugned order. However, the respondents argued that the response was belated. The Court observed that neither the show-cause notice nor the impugned order provided specific details of the alleged violations, rendering them unsustainable.
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