The Delhi High court has refused the order to revoke the GST enrollment of the assessee on the basis of the show cause notice was not intimated to the latter.
The applicant, FADA Trading Private Limited specified that the show cause notice provides no information.
Justice Rajiv Shakdher and Justice Poonam A. Bamba gives a relief to the applicant and ruled as a result, the applicant’s GST enrollment would be restored, with respect to the respondents, thus considering the subsequent procedure in this concern, when it was feasible in law.
The official for the applicant, Mr. Rai specified that the applicant has said that it would not obtain any intimation towards the show cause notice or the order revocating the applicant’s GST registration on the basis of the reality of earlier director of the applicant, during the concerned time, were at the cross purposes. A close perusal of the order on the date 11.12.2019 in which the applicant’s enrollment gets revoked, mentioned that no demand outstanding qua the applicant.
Refusing the order court said that to the mentioned above thing, the impugned order on 26.10.2021, passed via the appellate authority, and the order cancelling the applicant’s GST registration dated 11.12.2019, is set aside. There is no need to add the respondents would restore the applicant’s GST enrollment at the earliest but later on the 10 days from the receipt of a copy of the judgment.
