Dept. Should Provide Copy of Replies and SCN to Enable Petitioner to Pursue Its Appellate Remedy | HC

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CGST Act

Case Details: Nishant Tandon v. Commissioner, CGST - [2024] 166 taxmann.com 64 (Delhi)

Judiciary and Counsel Details

  • Vibhu Bakhru & Sachin Datta, JJ.
  • N.K. Bhatnagar & Ms Pratishtha Manjumdar, Advs. for the Petitioner.
  • Rajeev Aggarwal, ASC & Shubham Goel, Adv. for the Respondent.

Facts of the Case

The petitioner was a constituent partner of a firm which was dissolved. The GST registration of firm was cancelled on the ground of change in constitution and dissolution of partnership deed. It filed writ petition and contended that the firm’s GST registration was not cancelled by any action of a proper officer but it was pursuant to the application made by its partner(s). It was also stated that subsequently he become aware that order passed under section 73 of CGST Act raising a demand but the GST portal of firm was locked and he had been unable to access any of the notices or other documents.

High Court Held

The Honorable High Court noted that the petitioner had not filed a copy of application seeking cancellation of firm’s registration and merely relied upon order cancelling firm’s registration. Also, the petitioner submitted that instant petition was confined to seeking copies of returns and documents in order to enable petitioner to pursue its appellate remedy. The Court directed the department to supply physical /soft copy of the documents as sought by the petitioner and if the same are available with the department.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied