Case Law Details
Olive Traders Vs Commissioner (Delhi High Court)
In a significant legal development, the Delhi High Court recently rendered a judgment setting aside the cancellation of Goods and Services Tax (GST) registration belonging to Olive Traders. This decision arose from a petition challenging the cancellation order issued by respondent no.2, citing procedural irregularities and denial of a fair opportunity to respond.
The crux of the matter revolved around a Show Cause Notice (SCN) dated 17.04.2023, which Olive Traders contested, arguing it was based on erroneous grounds without the Proper Officer’s independent verification. The petitioner highlighted precedents where courts upheld due process in GST matters, contrasting with their situation. Respondent’s counsel countered, asserting the SCN’s basis on returned mail indicating non-existence.
The court, after reviewing submissions, found merit in Olive Traders’ plea, noting procedural lapses. It noted the petitioner’s failure to initially respond but acknowledged subsequent efforts. Notably, the court referenced erroneous documentation in the cancellation order, underscoring procedural errors. After deliberation, the court opted to set aside the cancellation, granting Olive Traders an opportunity to substantiate their status within a specified timeframe.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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