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SANJEEV SACHDEVA, RAVINDER DUDEJA
Jai Optical – Appellant
Versus
Govt. of NCT of Delhi – Respondent
JUDGMENT
Sanjeev Sachdeva, J. (Oral) - Petitioner impugns order dated 29.11.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand against the petitioner has been disposed and a demand of Rs.1,52,60,614.00 including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).
2. Petitioner was engaged in business of trading of optical items, spectacle frames etc. and possessed GST registration. As per the Petitioner, he closed down all business activities in the year 2022 and filed an application seeking cancellation of GST registration Thereafter, the GST registration of the Petitioner was cancelled w.e.f. from 31.03.2022 vide order dated 02.05.2022.
3. Learned counsel for the Petitioner submits that the Petitioner was issued a Show Cause Notice dated 24.09.2023, after one year of passing an order of cancellation of GST registration.
4. He further submits that a detailed reply dated 20.10.2023 was filed to the Show Cause Notice, and despite submitting a detailed reply dated 20.10.2023, Petitioner was served with two notices dated 07.11.2023 and
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.
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.
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....
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 ....
Clarity in show cause notices and consideration of petitioner's submissions are essential in GST registration cancellation proceedings.
Cancellation of GST registration with retrospective effect requires objective criteria and consideration of consequences, not solely based on the failure to file returns.
Cancellation of GST registration with retrospective effect must be based on objective criteria and intended consequences, and cannot be done mechanically.
Proper notice and provision of supporting material are essential for the cancellation of GST registration.
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