Case Law Details
Komal Enterprises Vs Commissioner of GST Delhi & Anr. (Delhi High Court)
In the case of Komal Enterprises Vs Commissioner of GST Delhi & Anr., the petitioner challenged the retrospective cancellation of its GST registration through an order dated 17.07.2022 and the issuance of a Show Cause Notice dated 22.06.2022.
The Show Cause Notice, issued to the petitioner, cited “Failure to furnish the returns since Jan 2022” as the reason for cancellation of registration. However, it lacked specific details regarding the time, date, and place of appearance for a personal hearing. Moreover, it did not inform the petitioner about the retrospective nature of the cancellation.
The subsequent order dated 17.07.2022 provided no rationale for the cancellation but mentioned that no reply to the Show Cause Notice had been submitted, which contradicted the reference to a reply dated 01/07/2022. Additionally, it retroactively cancelled the registration from 01.09.2018 without providing any justification for the retrospective date.
The petitioner contended that they had closed their business and applied for registration cancellation on 22.09.2020. They also claimed to have filed all returns until 31.12.2021 when the business was operational.
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