Delhi High Court
Md Mustafa Raza vs Superintendent Range 21 Central Goods ... on 18 March, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 18.03.2024
+ W.P.(C) 3328/2024
MD MUSTAFA RAZA ..... Petitioner
versus
SUPERINTENDENT RANGE 21 CENTRAL
GOODS AND SERVICE TAX & ANR. ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Anurag Rajput, Mr. Dhruv Bhardwaj,
Mr. Sahib Rajput and Mr. Sahil Puri,
Advocates.
For the Respondents: Mr. Harpreet Singh, Sr. Standing Counsel
with Ms. Suhani Mathur and Mr. Jatin
Kumar Gaur, Advocates
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner impugns order dated 06.01.2024, whereby the GST
registration of the petitioner has been cancelled retrospectively with
effect from 01.03.2023 and seeks direction to the respondent to allow
the application of the petitioner for revocation of cancellation of
registration dated 16.01.2024.
2. Show Cause Notice dated 11.10.2023 was issued to Petitioner
seeking to cancel its registration. Though the notice does not specify
any cogent reason, it merely states "returns furnished by you under
section 39 of the Central Goods and Services Tax Act, 2017" along
with an observation stating, "Failure to furnish returns for a
continuous period of six months". Further, the said Show Cause
Notice also does not put the petitioner to notice that the registration is
liable to be cancelled retrospectively. Accordingly, the petitioner had
no opportunity to even object to the retrospective cancellation of the
registration.
3. Thereafter, the impugned order dated 06.01.2024 passed on the
Show Cause Notice does not give any reasons for cancellation. It
merely states "reference to show cause notice issued dated
11/10/2023" and subsequently states "the effective date of
cancellation of your registration is 01/03/2023". The order states that
the effective date of cancellation of registration is 01.03.2023 i.e., a
retrospective date. There is no material on record to show as to why
the registration is sought to be cancelled retrospectively.
4. Pursuant to impugned order dated 06.01.2024, Petitioner had
filed an application for revocation of cancellation of registration dated
16.01.2024 on the ground "Due to non filling of return you have
cancelled my GST registration. But reason behind my this delay is my
father expired during this period and i also changed my accountant
whose delayed my return"
5. Learned counsel for petitioner submits that the father of the
petitioner passed away on 28.09.2023 and he had gone to his native
village to perform his father's last rituals. Therefore, he had not filed
his returns on time.
6. Pursuant to order dated 06.01.2024, we are informed that
petitioner had appeared before the Assistant Commissioner on the
date and time fixed in support of his application seeking revocation of
the cancellation of registration.
7. Learned counsel for respondent submits that certain queries
have been raised which have been responded by the petitioner and
accordingly no decision on the application for revocation has been
taken.
8. In view of the above, this petition is disposed of directing the
Proper Officer to decide the application of the petitioner seeking
revocation within a period of two weeks from today.
9. It is clarified that this Court has neither considered nor
commented upon the merits and contentions of the either party. All
rights and contentions of the parties are reserved.
10. Petition is accordingly disposed of in the above terms.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
MARCH 18, 2024
'rs'
