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July 2024

Goods and Services Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 15 mins

HIGH COURT

23 Kalpana Cables Products Pvt. Ltd. vs.

Commissioner, Department of Trade and Taxes

(2024) 18 Centax 485 (Del.)

Dated 22nd April, 2024

Cancellation of registration cannot be done retrospectively by the department without providing any specific and justifiable reasons.

FACTS

Petitioner was a registered person engaged in the business of manufacturing PVC copper wires under GST law. Petitioner applied for cancellation of GST registration on 21st May, 2019, due to closure of business following director’s ill health. The respondent issued an order dated 5th June, 2020, rejecting the cancellation application without providing any reasons. Additionally, a show cause notice was issued on 1st September, 2020, stating that the taxpayer had not filed returns for a continuous period of six months. The petitioner was asked to appear for a personal hearing without specifying the date, time and reason. As a result, the petitioner could not represent itself before the respondent. Subsequently, an ex-parte order was passed, cancelling the GST registration retrospectiv

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