$~41

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 402/2024 & CM APPLs. 1819/2024, 1820/2024

PANKAJ PLASTIC

COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND

ORS.

Advocates who appeared in this

For the Petitioner:

For the Respondent

CORAM:-

HON’BLE MR. JUSTICE

HON'BLE MR.

SANJEEV SACHDEVA, J. (ORAL)

1.

Petitioner impugns order dated

Notice dated 09.12

petitioner was called upon to show cause as to why the registration be

not cancelled for the

2.

Vide impugned order dated

petitioner has been cancelled with effect from the date of its

IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision

402/2024 & CM APPLs. 1819/2024, 1820/2024

PANKAJ PLASTIC

versus

COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND

..... Responden

Advocates who appeared in this case:

Mr. Rakesh Kumar & Mr. Praveen Kumar

For the Respondents:

Mr. Rajeev Aggarwal, ASC with Mr. Prateek and Ms.

Samridhi, Advocates.

HON’BLE MR. JUSTICE SANJEEV SACHDEVA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

Petitioner impugns order dated 23.11.2022 and Show Cause

09.12.2022. Vide Show Cause Notice dated

petitioner was called upon to show cause as to why the registration be

not cancelled for the following reasons:-

Vide impugned order dated 23.11.2022, the registration of the

petitioner has been cancelled with effect from the date of its

Page 1 of 4

IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision: 11.01.2024

402/2024 & CM APPLs. 1819/2024, 1820/2024

..... Petitioner

COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND

..... Respondents

Praveen Kumar, Advocates.

Rajeev Aggarwal, ASC with Mr. Prateek and Ms.

and Show Cause

.2022. Vide Show Cause Notice dated 09.12.2022,

petitioner was called upon to show cause as to why the registration be

, the registration of the

petitioner has been cancelled with effect from the date of its

Digitally Signed

By:VAISHALI PRUTHI

Signing Date:12.01.2024

16:33:34

Signature Not Verified

registration on 01.07.2017

3.

We may note that though the Show Cause Notice states that

petitioner failed to furnish returns for a continuous period of six

months. No particulars or details have been men

Cause Notice. It appears that the Show Cause Notice

reason in a standard format.

4.

Further, the Show Cause Notice also does not mention the

quantum of returns

reasons for cancellation of the GST registration retrospectively except

to state that no reply to the show cause notice has been received. Both

the show cause notices and the impugned order are bereft of any

reasoning and particulars and are accordingly not sustainable.

5.

The impugned order also seeks to cancel the registration with

effect from 01.07.2017

why the registration is sought to

6.

Further, the 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.

7.

In terms of Section 29(2) of the Central Goods and Services Tax

Act, 2017, the proper officer may cancel the GST registration of a

person from such date including any retrospective date, as he may

01.07.2017.

We may note that though the Show Cause Notice states that

petitioner failed to furnish returns for a continuous period of six

particulars or details have been mentioned in the Show

It appears that the Show Cause Notice

reason in a standard format.

Further, the Show Cause Notice also does not mention the

returns. The impugned order also does not state any

reasons for cancellation of the GST registration retrospectively except

to state that no reply to the show cause notice has been received. Both

the show cause notices and the impugned order are bereft of any

soning and particulars and are accordingly not sustainable.

The impugned order also seeks to cancel the registration with

01.07.2017. There is