VS Enterprises Vs Commissioner DSGST & Anr. (Delhi High Court)
The Delhi High Court, in the case of VS Enterprises vs. Commissioner DSGST & Anr., has directed the Sales Tax Officer Class II/AVATO, Delhi, to re-inspect the business premises of VS Enterprises. The petitioner had challenged a show cause notice dated June 12, 2023, which proposed cancellation of its Goods and Services Tax (GST) registration and suspended it from the same date. The notice cited that the petitioner was allegedly not conducting business from its declared place.
VS Enterprises contended that it was indeed operating from the registered address and sought re-verification. The respondents noted a significant delay in the petitioner’s reply to the show cause notice, which was finally filed on April 2, 2025.
Considering that no decision was made on the show cause notice, the court ordered the re-inspection of the petitioner’s premises. Additionally, the reply dated April 2, 2025, must be taken on record, and a personal hearing granted to VS Enterprises. Following the hearing, an adjudication order is to be passed within four weeks. The court disposed of the petition with these directions.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This hearing has been done through hybrid mode.
