Digital Storm Vs Superintendent of CGST & Ors (Bombay High Court)
The Bombay High Court considered a writ petition challenging two orders: the cancellation of GST registration dated 21 December 2023 and the appellate order dated 21 February 2024 refusing to condone the delay in filing an appeal against the cancellation. The petitioner argued that both orders suffered from a gross breach of principles of natural justice, alleging that the prescribed procedure was not followed, the visit note was never furnished, and the show cause notice was only uploaded on the website contrary to statutory requirements. It was further contended that the appellate authority erred by computing limitation from the date of the original order rather than its communication.
The respondents opposed the petition, asserting that the petitioner had made false and contradictory statements on oath and was not entitled to discretionary relief under Article 226 of the Constitution. The Court examined the record, including a visit note prepared by GST officials. According to the note, officials visited the registered premises, where the 75-year-old petitioner was present. After being informed of the purpose of the visit and shown authorisation, the petitioner stated that he had no business connection with the concerned firm, that he ran only a small stationery shop for livelihood, and that a relative might have used his Aadhaar and photograph for GST registration. The officials contacted the relative on the provided mobile number, but the call was disconnected when questions regarding GST registration were raised.
