Delhi HC Issued Notice to GST Officials to Appear and Clarify Irregularities & Procedural Flaws in Orders and Notices

Case Details: Raj Kumar Kukreja v. Principal Commissioner Delhi GST - [2024] 159 taxmann.com 548 (Delhi)

Judiciary and Counsel Details

• Sanjeev Sachdeva & Ravinder Dudeja, JJ.
• A.K. Babbar & Surendra Kumar, Advs. for the Petitioner
• Harpreet Singh & Ms Suhani Mathur, Advs. for the Respondent.

Facts of the Case

In the present case, the petitioner received show cause notice which didn’t specify the name or designation of the officer before whom the petitioner had to appear. Thereafter, the order of cancellation of registration was passed with retrospective effect from 1st July 2017 and it didn’t give any reason but simply stated that no reply to the show cause notice had been submitted. The petitioner filed writ petition against the order.

High Court Held

The Honorable High Court noted that the impugned order did not bear the signature and attached documents were digitally signed by “DS Goods and Services Tax Network 07”. The Court also noted a pattern of similar procedural flaws in GST orders and notices which highlighted a potential systemic issue.

Therefore, the Delhi High Court issued a notice to the Principal Commissioner of GST and the Director of “DS Goods and Services Limited” to appear and clarify irregularities in GST orders and notices.