GST No. Cancelled Due to Disputed Business Place: Delhi HC Orders to Submit a Clear Response to SCN

The Delhi High Court during witnessing the dispute for the principal place of business concerning canceling the registration mandated the applicant to file a detailed response to Show Cause Notice (SCN).

The applicant, Deep Plastic Granules Trading Company filed the writ petition against the order of canceling the GST registration of the applicant for the reason that it “found non-existing at their principles place of business as reported by Anti-Evasion vide letter dated 17.05.2023.

The respondent proposed that twice over, the assessment was held at the subject premises and the petitioner was not discovered functioning at the said place.

The applicant’s counsel furnished that there is enough material with the applicant to establish that the applicant has existed on the pertinent fact in the quoted premises. He indeed mentioned that as the GST registration stands suspended w.e.f 17.05.2023 the applicant is unable to function from the cited premises.

A division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja post examining the particulars and arguments of both parties, allowed the applicant to file a detailed reply to the SCN including supporting material within 30 days.

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Hence SCN gets disposed of by the proper officer within 2 months of response furnished via the applicant and post to that providing a chance of personal hearing to the applicant as per the law.

Jitin Singhal along with Mr. Suresh Chowdhary, Ms. Gaytri Ravi, Ms. Ekta Ravi, Ms. Rekha Ravi, Ms. Ujala Singh & Ms. Pallavi Gangia, Advocates appeared for the applicant and Ms. Bakshi Venita, Sr. Panel Counsel represented UOI/R-1. Mr. Gibran Naushad, SSC appeared for CBIC.