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	Blog Categories All Custom Laws (6) GST Laws (43) GST Knowledge > GST Laws Professional Update Category: GST Laws, Posted on: 23/09/2024 , Posted By: CA SHIKHAR GARG Visitor Count:37 Professional Update (Goods and Service Tax Case laws) D.B. Civil Writ 12590/2024 (Del HC) Singhal Singh Rawat vs Commissioner of Central Goods and Services (CGST), Delhi – West. Ratio Decidendi The Show cause notice for the cancellation of the GST registration should discern the reason for cancellation of GST registration with retrospective effect. The High Court remanded the proceedings to the Adjudicating authority for fresh consideration. Facts Petitioner impugns show cause notice dated 17.11.2022 of the CGST Act. The petitioner also impugns the cancellation order dated 25.11.2022 whereby the GST registration of the petitioner is cancelled. The petitioner has filed an application on 02.11.2022 for the cancellation of the GST registration since the business of the petitioner is closed with. The Proper officer issued a notice dated 04.11.2022 that why the application should not be rejected. The petitioner was called upon to furnish party-wise purchase details along with E-way bill; input tax credit (ITC) availed in GSTR-3B vis-a-vis GSTR-2A and GSTR-1; utilised details as per GSTR3B; input stock details as per Section 29(5) of the CGST Act as on the date of immediately preceding date of cancellation. The petitioner didn’t reply to the notice and consequently the cancellation of the application was rejected by an order dated 16.11.2022 as non-existent. The SCN didn’t contain the reason for cancellation of the GST registration with retrospective effect. Issue Whether the proper officer could cancel the GST registration with restrospective effect without mentioning the reason for retrospective effect of the registration. Held. Delhi High Court has held that the show cause notice should contain the fact that the GST registration of the appellant should taken the fact that GST registration is proposed to be cancelled with retrospective effect. The high court remanded the issue back to the GST authority for providing a fresh SCN for proposing to cancel the GST registration with retrospective effect. High court sets aside the impugned order and the order to pass a fresh Show cause notice after providing an opportunity of being heard to the petitioner. (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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