GST UPDATE

???? Desk of CA. Praveen Sharma Series-566 ????

DELHI HIGH COURT IN THE CASE OF Alufab Ores Private Limited Section 29 of the CGST Act, 2017

?In this case, the petitioner challenged the cancellation of its GST registration and the subsequent rejection of its appeal by the appellate authority due to being filed beyond the limitation period. The cancellation was originally based on the petitioner not being found at its registered business address. The petitioner argued that they had changed their principal place of business, which was not noted by the authorities, and that they were not given a proper opportunity for a personal hearing as the show cause notice did not specify the date and time.

?The court acknowledged that the petitioner was not given an adequate opportunity for a hearing at the initial stage and considered the mitigating circumstances, including the death of a close family member of the petitioner’s directors. As a result, the court decided to restore the petitioner’s application for revocation of the GST cancellation. 

?The petitioner was given one more chance to respond to the show cause notice within one week and to present all necessary documents. The proper officer is instructed to consider these documents and make an appropriate decision after providing the petitioner an opportunity to be heard.

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CA. Praveen Sharma

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