JUDGEMENT

SANJEEV SACHDEVA, J. (ORAL) Issue notice.

Mr. Aggarwal, learned counsel appearing for the respondents Petitioner has filed the present petition impugning an order dated 11.10.2023 (hereafter the impugned order), whereby the petitioner’s GST registration was cancelled with retrospective effect.

Petitioner was registered with the GST authority with effect from 16.07.2023. The petitioner claims that he was carrying on the business Page 1 of 4 IN THE HIGH COURT OF DELHI AT NEW DELHI 03.01.2024. CM APPL. 65948/2023 ..... Petitioner COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ..... Respondents Mr. Rajesh Mahna, Mr. Ramanand Roy & Mr. Mayank Mr. Rajeev Aggarwal with Ms. Samridhi Vats, Advocates SANJEEV SACHDEVA Mr. Aggarwal, learned counsel appearing for the respondents Petitioner has filed the present petition impugning an order dated 11.10.2023 (hereafter the impugned order), whereby the petitioner’s GST Petitioner was registered with the GST authority with effect from 16.07.2023. The petitioner claims that he was carrying on the business Digitally Signed By:VAISHALI PRUTHI Signing Date:04.01.2024 16:08:24

Signature Not Verified under the name of ‘M/s Indotec Magnetics’ and was assigned Goods and Service Tax Identification N Petitioner claims that they discontinued the business w.e.f. 01.04.2020 and filed an application dated 29.05.2020 praying that the GST registration be cancelled with effect from the said date. Respondent did not act on the sa the concerned officer of GST department issued a notice on the ground that no return had been filed for over six months

5. The proper officer issued a show cause notice dated 11.01.2022 (hereafter ‘the SCN registration for the following reasons:

“1 Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months”.

6. Petitioner was called upon to respond to the of seven working days and to appear before the concerned officer for personal hearing “on the appointed date and time”, failing which the petitioner was cautioned that their case would be decided Additionally, the petitioner’ from the date of the SCN, i.e. 11.01.2022.

7. Thereafter, the proper officer passed the impugned order cancelling the petitioner’s GST registration with retrospective effect from 01.07.2017. The impugned order cancelling the petitioner’s GST registration except mentioning that no reply has been received to the SCN.

under the name of ‘M/s Indotec Magnetics’ and was assigned Goods and Service Tax Identification Number (GSTIN) 07AAAFI8460N1ZZ.

Petitioner claims that they discontinued the business w.e.f. 01.04.2020 and filed an application dated 29.05.2020 praying that the GST registration be cancelled with effect from the said date. Respondent did not act on the said request for over one year. However, on 11.01.2022, the concerned officer of GST department issued a notice on the ground that no return had been filed for over six months The proper officer issued a show cause notice dated 11.01.2022 e SCN’), proposing to cancel the petitioner’s GST registration for the following reasons: -

Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months”.

Petitioner was called upon to respond to the SCN within a period of seven working days and to appear before the concerned officer for personal hearing “on the appointed date and time”, failing which the petitioner was cautioned that their case would be decided Additionally, the petitioner’s GST registration was suspended with effect from the date of the SCN, i.e. 11.01.2022.

7. Thereafter, the proper officer passed the impugned order cancelling the petitioner’s GST registration with retrospective effect from 01.07.2017. The impugned order does not indicate any reason for cancelling the petitioner’s GST registration except mentioning that no reply has been received to the SCN.

Page 2 of 4 under the name of ‘M/s Indotec Magnetics’ and was as