GST UPDATE
Desk of CA. Praveen Sharma
Series- 448
Cancellation of Registration: Set aside the impugned order and remand the matter to the Proper Officer to consider it afresh
1- DELHI HIGH COURT in the case of MS Quality Traders.
2- Section 29 of the CGST Act, 2017 --- Cancellation of GST Registration —- The petitioner challenged an order dated 04.07.2023, whereby the petitioner’s GST registration was canceled.
3- The Respondent had earlier issued SCN dated 02.03.2023 proposing to cancel the petitioner’s GST registration on the ground that it was not found functioning at the principal place of business and after receiving a reply the same was dropped.
4- However, on 16.05.2023, Respondent No. 1 issued another SCN on the allegation that the petitioner was involved in paper transactions without any movement of goods.
5- The petitioner submitted that she attended the office on the date of PH but no one was present in the office on that date. The petitioner’s registration was canceled on the ground that the petitioner had failed to produce the necessary documents or appear at the personal hearing.
6- The court observed that the petitioner has not been afforded an opportunity to be heard and, therefore, the impugned order has been passed in violation of the principles of natural justice.
Held that:- The Hon’ble High Court set aside the and remanded the matter to the Proper Officer to consider it afresh, after affording the petitioner an opportunity to be heard.
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CA. Praveen Sharma
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