In W.P.(C) 7897/2023 -DEL HC- Delhi High Court sets aside GST registration cancellation for Panna Impex, grants further opportunity to respond
Justice Vibhu Bakhru & Justice Amit Mahajan [31-05-2023]

Read Order: Panna Impex V. Commissioner of Central Goods and Services Tax and Ors

Chahat Varma

New Delhi, June 12, 2023: The Delhi High Court has ruled in favor of Panna Impex (petitioner), setting aside the order that cancelled their GST registration. The court found the show cause notice to be vague and has directed the case to be remanded to the concerned officer for a fresh decision. The petitioner has been granted further opportunity to respond to the show cause notice, addressing the proposed cancellation of their GST registration.

The present case involved the cancellation of the petitioner's GST registration. The impugned order stated that the registration was cancelled due to the petitioner being found non-existent. The petitioner's appeal against the said order was rejected as being barred by limitation.

The division bench of Vibhu Bakhru and Justice Amit Mahajan noted that while the show cause notice was vague and liable to be set aside, the petitioner was now aware of the reason for the cancellation. The bench also noted the petitioner's counsel request that the matter be remanded for a fresh decision on the show cause notice, with the petitioner willing to respond to the allegation of non-existence and appear before the officer.

The court agreed with this course of action, setting aside the impugned order and the Order-in-Appeal.