Case Law Details
Rahul Kumar Jain and Co. Vs Union Of India & Anr. (Delhi High Court)
In a recent case, M/s. Rahul Kumar Jain and Co. challenged the cancellation of their GST Registration by the Revenue Department. The Delhi High Court, in its judgment dated September 12, 2023, observed that GST Registration cannot be cancelled without providing specific reasons. The Court held that show cause notices and orders lacking reasons cannot be upheld.
Facts:
M/s. Rahul Kumar Jain (“the Petitioner”) is a Proprietorship Concern engaged in the business of wholesale supply of scrap and discarded material.
The Petitioner received a Show Cause Notice dated May 16, 2023 (“the Impugned SCN”) proposing to cancel the GST Registration and interalia alleged that the Petitioner had obtained registration by means of fraud, wilful misstatement or suppression of facts and the learned superintendent proposed the cancellation of GST registration under Section 29(2)(e) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and suspended the GST Registration with effect from the date of issue of Impugned SCN, i.e., May 16, 2023.
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