Ravi Vs Avato Ward 84 State Goods And Services Tax And Anr. (Delhi High Court)
In Ravi Vs Avato Ward 84 State Goods And Services Tax And Anr., the Delhi High Court quashed an order cancelling the petitioner’s GST registration, citing violations of natural justice. The petitioner’s registration was initially cancelled based on an allegation of non-functioning at the business premises. After the petitioner clarified the situation and a physical inspection was conducted, the cancellation was revoked. However, a fresh Show Cause Notice (SCN) was issued, alleging fraud and wilful misstatement, without providing specific details or a date for a personal hearing. The court observed that the SCN was vague and did not specify any facts supporting the allegation of fraud, rendering it insufficient for the petitioner to respond. Additionally, the court highlighted the lack of a retrospective cancellation notice in the SCN and ruled that the order violated natural justice by denying the petitioner a fair opportunity to defend himself. Consequently, the court set aside the order and directed the restoration of the petitioner’s GST registration, while allowing authorities to initiate new proceedings if necessary under the law.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Issue notice.
