Case Law Details
Abhishek Appliance Pvt Ltd Vs Assistant Commissioner (Delhi High Court)
Abhishek Appliance Pvt Ltd challenged the cancellation of its GST registration by the Assistant Commissioner. This article examines the grounds of cancellation and subsequent legal proceedings.
The Delhi High Court reviewed the case involving Abhishek Appliance Pvt Ltd, which contested the cancellation of its GST registration. The cancellation was based on findings that the company’s principal place of business was non-existent, as confirmed by an inspection by the Anti Evasion Branch. Despite the company’s claim of having changed the principal place of business and having applied for amendments, the GST registration was cancelled retrospectively from the date of its initial grant.
The court scrutinized the legality of the show cause notice (SCN) issued to Abhishek Appliance Pvt Ltd, noting procedural lapses such as insufficient opportunity for response and lack of clarity in the SCN itself. It was observed that while the petitioner’s business activities were evidenced at its additional place of business, no inspection had been conducted at that site.
Further, the court highlighted discrepancies in the procedures followed by the tax authorities, emphasizing the importance of due process and fair opportunity for affected parties to contest such decisions. The petitioner argued that the cancellation was unwarranted, given prior instances of business operation and the ongoing construction status of its principal place of business.
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