In W.P. (C) 11610/2023 -DEL HC- Delhi High Court sets aside order cancelling GST registration of Green Polymers
Justice Vibhu Bakhru & Justice Amit Mahajan [01-09-2023]

Read Order: Green Polymers V. Union of India & Ors

Chahat Varma

New Delhi, September 19, 2023: The Delhi High Court has ruled in favour of Green Polymers (petitioner), by setting aside the cancellation their GST registration.

The petitioner in this case, had filed a petition, challenging a show cause notice dated 30.06.2023, which had proposed the cancellation of the petitioner's GST registration. Additionally, the petitioner was contesting an order dated 08.08.2023, which cancelled the petitioner's GST registration, with effect from 20.07.2022.

The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan observed that the order cancelling the petitioner's GST registration lacked reasoning and did not offer any explanation for the cancellation.

The bench also noted that the impugned show cause notice was deficient in providing enough information for the petitioner to formulate a meaningful response. It did not specify the nature of the alleged fraud, wilful misstatement, or suppression of facts committed by the petitioner. Additionally, it remained unclear whether the proposed cancellation of the petitioner's GST registration was based on fraud, wilful misstatement, or the suppression of facts, as all three reasons were vaguely mentioned in the notice.

Consequently, the bench decided to set aside both the impugned order cancelling the petitioner's GST registration and the impugned show cause notice.