HC allowed revocation of cancellation as physical verification conducted in absence of authorised representative

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 11 October, 2022

GST Registration Cancellation

Case Details: Curil Tradex (P.) Ltd. v. Commissioner, Delhi Goods & Service Tax - [2022] 143 taxmann.com 111 (Delhi)

Judiciary and Counsel Details

    • Rajiv Shakdher & Ms Tara Vitasta Ganju, JJ.
    • Anjali Jha Manish, Adv. for the Petitioner.
    • Sameer VashishtMs Sanjana Nangia, Advs. for the Respondent.

Facts of the Case

The department conducted inspection at the premises of petitioner and issued show cause notice for cancellation of registration. Thereafter, the order of cancellation was passed. The writ petition was filed by the petitioner to quash show cause notice (SCN) and consequential order cancelling registration as same had been issued/passed based on letter which was not issued to petitioner.

It was contended that as per Rule 25 of CGST Rules, 2017 if the proper officer opted for physical verification of the petitioner’s business premises, it could only be carried out in the presence of its authorized representative.

High Court Held

The Honorable High Court observed that in the instant case it was not disputed that physical verification was carried out by the department without having the petitioner’s authorized representative remain present. Even the notice of inspection had not been issued to petitioner on basis of which SCN was issued. Moreover, no tax or cess was due from petitioner. Therefore, the Court directed the petitioner to file application of revocation of cancellation of registration and same was to be adjudicated by concerned officer by passing speaking order.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

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