Case Law Details
Aditya Narayan Ojha (Amit Associates) Vs Principal Commissioner, CGST, Delhi North & Anr. (Delhi High Court)
The Hon’ble Delhi High Court in Aditya Narayan Ojha (Amit Associates) v. Principal Commissioner, CGST & Anr. [W.P.(C) No. 8508 of 2022, dated August 2, 2022] has directed the Department to restore GST registration of the assessee within one week upon filing of pending returns along tax and other dues. Held that, notice is needed to be served to the assessee under Rule 25 of the Central Goods and Services Tax Rules, 2017 (“the CGST Rules”) before physical inspection is carried out.
Facts:
Aditya Narayan Ojha (“the Petitioner”) is the Proprietor of firm the M/s Amit Associates, who was served with a Show Cause Notice dated September 28, 2021 (“the SCN”) for cancellation of its GST Registration on the ground that it was obtained by means of fraud, wilful misstatement and suppression of facts. Due to no reply to the SCN within the prescribed time limit of one week, the GST Registration of the Petitioner was cancelled vide order dated October 10, 2021, passed by the Revenue Department (“the Respondent”).
Subsequently, an appeal was filed by the Petitioner wherein, the first Appellate Authority reversed the order passed by the Respondent vide the Order-in-Appeal (“OIA”) stating that there was no wilful default by the Petitioner.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
