Case Summary: M/s. Feron Life Sciences Pvt. Ltd. vs. Commissioner, Delhi GST and Others
Case No.: W.P.(C) 9441/2024
Order Date: 12 July 2024
Court: High Court of Delhi
Case Summary: The petitioner challenged the retrospective cancellation of its GST registration, arguing that it should not be cancelled from a past date but rather from the date of the show cause notice.
Case Facts: The petitioner's GST registration was cancelled retrospectively from 02.07.2017 due to failure to file returns on time, despite the petitioner having filed returns for the disputed period. The show cause notice did not specify a personal hearing date.
Petitioner's Submissions:
· Did not dispute the cancellation of the registration but objected to its retrospective effect.
· Emphasized the lack of reasons for the retrospective cancellation in the show cause notice and the order.
Respondent's Submissions:
· Agreed that the cancellation should be effective from the date of the show cause notice (09.03.2021).
Court Findings and Judgment
· The court found the retrospective cancellation unjustified as it lacked reason and due process, particularly the absence of a personal hearing and clarity in the show cause notice.
· The cancellation was modified to be effective from 09.03.2021 instead of 02.07.2017.
· The modification does not prevent the respondents from taking further actions for any statutory non-compliance by the petitioner.
· The petition was disposed of with these terms, preserving the rights and contentions of both parties.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
