Case Law Details
Pratima Tyagi Vs Commissioner of G.S.T & Anr. (Delhi High Court)
Introduction: The Delhi High Court recently addressed the case of Pratima Tyagi vs. Commissioner of G.S.T & Anr., wherein the petitioner challenged the retrospective cancellation of her GST registration. The court emphasized the importance of reason and adherence to principles of natural justice in such matters.
Detailed Analysis:
1. Background and Impugned Order: The petitioner, operating under the name ‘M/s P. S. Metal,’ ceased business activities on 11.11.2019 due to health reasons and applied for GST registration cancellation. The subsequent cancellation order, dated 03.02.2021, retroactively canceled the registration from 01.07.2017.
2. Procedural Flaws and Lack of Reasoning: The court observed procedural irregularities in the show cause notice (SCN) and subsequent order. The SCN lacked specific details for the personal hearing, rendering the cancellation order procedurally flawed. Furthermore, the order lacked sufficient reasoning, violating principles of natural justice.
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