Kiran Devi Goel Vs Superintendent Range-23 (Delhi High Court)
The Delhi High Court recently delivered a significant judgment in the case of Kiran Devi Goel vs. Superintendent Range-23, addressing the revocation of GST registration. The court restored the GST registration, which had been canceled retrospectively due to alleged fraud, citing procedural lapses and the petitioner’s genuine reasons for delay.
Background of the Case
Kiran Devi Goel, the petitioner, faced cancellation of her GST registration through an order dated 17th July 2023, effective retrospectively from 7th July 2017. The cancellation was based on a show cause notice issued on 27th June 2023, citing Section 29(2)(e) of the Central Goods and Services Tax Act, 2017, which involves registration obtained by means of fraud, willful misstatement, or suppression of facts.
Procedural Lapses
The petitioner argued that the show cause notice lacked specific reasons and merely quoted the legal provision without providing any factual basis. Additionally, the notice failed to specify details about the officer or the location for appearance, further complicating compliance. The subsequent order of cancellation also lacked detailed reasoning, merely referencing the initial show cause notice and enforcing retrospective cancellation without substantial justification.
Grounds for Delay
The petitioner sought condonation of delay in revoking the cancellation, attributing the delay to a family member’s medical condition. An application for this condonation was filed on 21st August 2023. However, despite this genuine reason, the authorities issued another show cause notice on 14th February 2024, which the petitioner, a senior citizen, could not respond to in time due to late receipt.
