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SANJEEV SACHDEVA, RAVINDER DUDEJA
Singh Trading Co. – Appellant
Versus
Sales Tax Officer Class-ii/avato, Ward 79 Zone 7 Delhi – Respondent
JUDGMENT
Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order dated 19.09.2023, whereby, the GST registration of the petitioner has been cancelled. Said cancellation order was issued pursuant to a show cause notice for cancellation dated 20.07.2023.
2. The reason mentioned in the show cause notice for proposed cancellation was:
"The Addl. Commissioner of State Tax-1 (Inv) vide letter No. PA/Addl./CST-01/446-448 dated 17-07-2023 has inform that the firm is involved in a big scam of evasion of tax."
3. Petitioner was thereupon called upon to submit a reply, however, no reply was submitted by the petitioner.
4. As per the petitioner, neither the copy of letter of the Additional Commissioner dated 17.07.2023, referred to in the show cause notice was provided, nor any further information was provided. Petitioner was called upon to appear on the date and time notified in the show cause notice, however, the show cause notice does not mention any date, time or venue where the petitioner had to appear.
5. As per the respondents, there is material available to establish that the petitioner firm was involved in big scam of evasion of tax. However, it is conceded that the said material has not bee
Proper notice and provision of supporting material are essential for the cancellation of GST registration.
Proper adjudication process and consideration of petitioner's reply before passing an order.
Cancellation of GST registration with retrospective effect must be based on objective criteria and proper reasoning.
Cancellation of GST registration with retrospective effect must be based on objective criteria and proper notice, and the proper officer must consider all relevant aspects before passing such orders.
A Show Cause Notice must specify the reasons for proposed action to enable a meaningful response, and decisions must provide an opportunity to be heard and indicate alleged statutory violations.
Cancellation of registration with retrospective effect must be based on objective criteria and supported by reasoning and particulars in the show cause notice and impugned order. The petitioner must ....
Cancellation of GST registration with retrospective effect should be based on objective criteria and warranted consequences, and the respondents are not precluded from taking steps for recovery of an....
Clarity in show cause notices and consideration of petitioner's submissions are essential in GST registration cancellation proceedings.
The cancellation of the petitioner's GST registration was set aside due to violation of principles of natural justice and lack of specific details in the show-cause notice and impugned order.
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