Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order

The petitioner/assessee has challenged the order passed by the Appellate Authority (Delhi GST) on the grounds that the show cause notice gave no details as to the date and time on which the petitioner's authorised representative was to present himself for a personal hearing before the adjudicating authority.

The petitioner submitted that neither the show cause notice nor the subsequent order cancelling the petitioner's GST registration was received by the petitioner.

The court noted that from the close perusal of the order by which the petitioner's registration was cancelled, it was clear that there was no demand outstanding against the petitioner.

"Ordinarily, we would have set aside the impugned order passed by the appellate authority, and remitted the matter to the appellate authority for adjudication on merits, but, in view of the fact that the show cause notice issued to the petitioner is completely deficient in material particulars, in our opinion, no purpose would be served in remanding the matter to the appellate authority," the court said.

The court, while quashing the order cancelling the GST registration, directed the department to restore the petitioner's GST registration at the earliest.

Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax

Citation: 2022 LiveLaw (Del) 328

Dated: 07.04.2022

Counsel For Petitioner: Advocate Puneet Rai

Counsel For Respondent: Advocate Anuj Aggarwal

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