M/S Vishal Enterprises v. Principal Commissioner Of Goods And Service Tax West Delhi

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15243/2024 M/S VISHAL ENTERPRISES .....Petitioner Through:

Mr. Pranay Jain, Adv.

versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX WEST DELHI .....Respondent Through:

Mr.

Aakarsh Srivastava, Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA % 29.10.2024

O R D E R

CM APPL. 64015/2024 (Ex.) Allowed, subject to all just exceptions.

Application stands disposed of.

W.P.(C) 15243/2024 1.

The writ petitioner seeks to impugn the validity of a Show 1 dated 12 January 2024 which has come to be issued by Cause Notice the respondents alleging a violation of Section 29(2)(e) of the Central Goods and Services Tax Act, 20172 . The allegation as levelled essentially is that the registration under the CGST Act had been obtained by means of fraud, wilful misstatement or the suppression of facts.

2.

The record, however, would bear out that prior to the issuance 1 SCN 2 CGST Act The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

of that SCN, the petitioners had on 06 January 2023 voluntarily moved an application seeking cancellation of its registration. 3.

In connection with that application, the respondents had issued a notice on 17 January 2023 and which reads as follows: "Form GST REG-03 [See Rule 9(2)] Reference Number: ZA0701231015247 Date: 17/01/2023 To VISHAL LAKRA GROUND FLOOR, 263, NANGLOI, VILLAGE RANHOLLA, NANGLOI, NEW DELHI, West Delhi, Delhi, 110041 GSTIN (if available): 07AQRPL6150FIZN Application Reference No. (ARN): AA070123017616K Date: 06/01/2023 Notice for Seeking Additional Information / Clarification / Documents relating to Application for Cancellation This is with reference to your Cancellation application filed vide ARN AA070123017616K Dated - 06/01/2023 The Department has examined your application and is not satisfied with it for the following reasons:

1 Cancellation Details - Others (Please specify) - The party was found non-existing during physical verification. You are directed to submit your reply by 25/01/2023 If no response is received by the stipulated date, your application is liable for rejection. Please note that no further notice / reminder will be issued in this matter."

4.

Undisputedly, the petitioner failed to respond to that notice or furnish any documentation to meet the objection which had been raised. It was a failure on that score which ultimately resulted in the rejection of its application for cancellation and the issuance of the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

SCN of even date.

5.

In view of the aforesaid, and in light of the conceded failure on the part of the writ petitioner to respond to the notice dated 17 January 2023, we find no ground to quash the impugned SCN as prayed for. 6.

We, however, leave it open to the petitioner to file its reply to that notice. The SCN proceedings may, consequently, be disposed of by the respondents in accordance with law and with due expedition. 7.

All rights and contentions of respective parties on merits are kept open.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

OCTOBER 29, 2024/RW The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.