Modi Packers Vs Superintendent (Delhi High Court)
The hearing in the present matter was conducted in hybrid mode before the Delhi High Court. The petitioner challenged an order-in-appeal dated 9 June 2025, by which the appellate authority had dismissed the petitioner’s appeal solely on the ground of limitation. The appeal had been filed against an order-in-original dated 27 May 2023 that cancelled the petitioner’s GST registration retrospectively.
The dispute arose from the retrospective cancellation of the petitioner’s GST registration. The petitioner had obtained GST registration with effect from 1 July 2017 under the name M/s Modi Packers, a sole proprietary concern. On 5 April 2023, a show cause notice (SCN) was issued proposing cancellation of the GST registration on the ground of fraud, wilful misstatement, or suppression of facts.
In response, the petitioner filed a reply on 12 April 2023. In this reply, the petitioner informed the department of its correct operational address, noting that the address had been changed earlier. Both the old and new addresses were specifically mentioned. Despite this clarification, no physical inspection was conducted at the new address. Subsequently, the GST registration was cancelled by an order dated 27 May 2023, without reference to or consideration of the explanations provided in the reply to the SCN.
