Blackmelonadvance Technology Company Pvt Ltd Vs Commissioner of State Goods And Services Tax Delhi & Anr. (Delhi High Court)
The Delhi High Court has intervened in a tax dispute involving M/s Blackmelon Advance Technology Company Pvt. Ltd., allowing the company to file a delayed appeal against a substantial Goods and Services Tax (GST) demand. The decision, delivered on April 11, 2024, addresses concerns over the petitioner’s lack of knowledge regarding initial show cause notices and subsequent ex-parte proceedings.
Disputed Demand and Background
Blackmelon Advance Technology Company Pvt. Ltd. filed a petition seeking the quashing of a DRC-07 order issued by the Sales Tax Officer, Ward 79: Zone 7, Delhi. This order levied a demand of Rs. 54,20,507/- against the company for the Financial Year 2018-19.
The petitioner, originally registered with a principal place of business in Krishna Nagar, East Delhi, faced a Show Cause Notice (SCN) for cancellation of its GST registration on September 1, 2020. The reason cited was that the “firm was not found functioning at the given address as per GSTI Report.” Despite a response from the petitioner, the registration was ultimately cancelled on June 6, 2022, on the grounds that the firm was “not functioning from Delhi.”
