Case Law Details
SP Safe Control Systems Pvt. Ltd. Vs Union of India & Anr (Delhi High Court)
The reasons for cancellation of the petitioner’s GST registration is that he had not filed the returns for a period of six months. A show cause notice dated 02.09.2021 was issued to the petitioner calling upon it to show cause as to why its registration should not be cancelled. It is also important to note that the show cause notice dated 02.09.2021 called upon the petitioner to appear before the concerned officer on 02.10.2021 at 11 a.m.
It is not disputed that the petitioner had immediately on receipt of the show cause notice, addressed the cause and filed the returns by 14.09.2021. The petitioner was of the view that since he had addressed the cause for which adverse action was proposed the same would not follow. Notwithstanding the above, the petitioner’s registration was cancelled by an order dated 15.02.2022.
It is relevant to note that no personal hearing was afforded to the petitioner as 02.10.2021 was a national holiday.
The scope of the present petition is limited to the action of the respondents in cancelling the petitioner’s GST registration. It is, thus, not necessary for this Court to examine whether there has been any other default on the part of the petitioner or whether sufficient opportunity has been provided to the petitioner to rectify the same. Since it is apparent that the order dated 15.02.2022 cancelling the petitioner’s GST registration was passed in the violation of the principles of natural justice, the said order is liable to be set aside.
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