Delhi High Court
Chetan Garg vs Avato Ward 105 State Goods And Service ... on 5 April, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~18
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 05.04.2024
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W.P.(C) 4509/2024 & CM APPL. 18423/2024 (Exemption)
CHETAN GARG .... Petitioner
versus
AVATO WARD 105 STATE GOODS AND SERVICE TAX AND
ORS ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Anurag Rajput, Mr. Sahil Puri, Mr. Sahib
Rajput & Mr. Dhruv Bhardwaj, Advocates
For the Respondents: Mr. Rajeev Aggarwal, ASC with Mr. Prateek
Badhwar, Ms. Shaguftha H. Badhwar & Ms.
Samridhi Vats, Advocates.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Learned counsel for the Petitioner submits that the present
residential address of the Petitioner is as under:-
"House No. 330, second floor, Block-A-1, Janakpuri,
A-3, West Delhi. 110058.
Email: [email protected]"
2. Petitioner seeks a direction to the Respondents to cancel the
GST Registration of the Petitioner.
3. Learned counsel for the Petitioner submits that Petitioner had
applied for cancellation of the registration on 20.09.2023 to be
effective from 01.09.2023. He submits that a query was raised on the
said application and Petitioner had duly responded to the said query by
response dated 31.10.2023. He submits that without considering the
same, the application for cancellation was rejected on 16.02.2024.
Thereafter, once again on 17.02.2024, Petitioner has applied for
cancellation.
4. Issue notice. Notice is accepted by the learned counsel
appearing for the Respondents. With the consent of the parties,
petition is taken up for final disposal.
5. We noticed that petitioner had duly filed the returns for the
period upto January, 2024.
6. As per Petitioner, Petitioner filed an application dated
31.10.2023 seeking cancellation of GST registration on the ground
that Petitioner does not intend to carry on the business under the said
GST number.
7. The only opposition on behalf of the Respondents appears to be
with regard to certain Show Cause Notices/GST DRC-01 issued to the
Petitioner for the financial years 2018-19 to financial year 2023-24.
8. The proceedings under DRC-01 are independent of the
proceedings for cancellation of GST Registration and can continue
despite cancellation of GST registration. The recovery of any amount
found due can always be made irrespective of the status of the
registration. Thus, merely pendency of the DRC-01 cannot be a
ground to decline the request of the tax-payer for cancellation of the
GST Registration.
9. In view of the above, we direct that the GST Registration of the
Petitioner shall be treated to be cancelled with effect from 01.02.2024
i.e., the date from which Petitioner seeks cancellation of GST
registration. Petitioner shall make all the necessary compliances as
required by Section 29 of the Central Goods and Services Tax Act,
2017 and it would be without prejudice to the proceedings initiated by
the Respondents by issuance of DRC-01 for the financial year 2018-19
to financial year 2023-24 and the defence of the Petitioner thereto.
10. Petition along with pending application stands disposed of in
the above terms.
11. It would be open to the Respondents to take further action, if so
warranted, provided the Respondents to issue a proper Show Cause
Notice and given an opportunity of hearing to the Petitioner even for
any retrospective cancellation of the GST Registration of the
Petitioner.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
APRIL 05, 2024/sk
