Disposed

Shree Shyam Polychem through Its Proprietor Aman Garg HUF v. Commissioner of Central Goods and Services Tax and Another

Delhi HC22 Aug 2024W.P.(C)/11275/2024

Case brief

AI extract

What is this about?

A single bench of the Delhi High Court disposed of a writ petition challenging the retrospective cancellation of GST registration. The court permitted the cancellation with prospective effect (28.02.2021) subject to submission of KYC.

What did the court decide?

Cancellation of GST registration directed to be effective from 28.02.2021; petitioner directed to submit KYC within two weeks.

Shree Shyam Polychem through Its Proprietor Aman Garg HUF… — GST and Indirect Tax | Delhi HC (2024)

¶1

$~2

¶2

IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 11275/2024 CM APPL. 46703/2024 CM APPL. 46704/2024

¶4

SHREE SHYAM POLYCHEM THROUGH ITS PROPRIETOR AMAN GARG HUF .....Petitioner Through: Mr. Rakesh Kumar, Mr. Parveen Kumar Gambhir & Mr. Dilip Kumar, Advocates.

¶5

versus

¶6

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ANOTHER .....Respondents Through: Advocate (appearance not given).

¶7

CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA O R D E R % 22.08.2024

¶8

The petitioner has filed the present petition, inter alia, impugning an order dated 23.07.2024 (hereafter ‘ the impugned order’ ) whereby the petitioner’s GST registration was cancelled with effect from 20.06.2020. The petitioner is aggrieved on account of the retrospective cancellation of his GST registration.

¶9

The petitioner applied for cancellation of his GST registration on 07.04.2021 with effect from 28.02.2021, however, that application was rejected as certain information sought from the petitioner was not provided. 3. Learned counsel appearing on behalf of respondents states, on instructions, that there is no objection if the cancellation of the petitioner’s GST registration is made operative with effect from 28.02.2021, instead of 20.06.2020 as directed by the impugned order dated 23.07.2024. However,

¶10

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 31/08/2024 at 11:43:39

¶11

the same be subject to the petitioner furnishing all of its KYC documents and address for future correspondence and reserving the right of the respondent to initiate such appropriate proceedings against the petitioner, as may be warranted, in accordance with law.

¶12

Learned counsel appearing on behalf of the petitioner concurs with the said submissions.

¶13

In view of the above, the present petition is disposed of by directing that the cancellation of the petitioner’s GST registration in view of the impugned order will be effective from 28.02.2021.

¶14

The petitioner would submit all its KYC documents as well as its address for future correspondence, to the proper officer within a period of two weeks from date.

¶15

It is clarified that this order will not preclude the respondent from initiating or pursuing such proceedings for any statutory violation or for the recovery of any dues in accordance with law. The respondent is also not precluded from initiating proceedings for cancellation of GST registration of the petitioner with retrospective effect, if the same is warranted, albeit, in accordance with law.

¶16

The present petition is disposed of with the above directions.

¶17

Pending applications also stand disposed of.

¶18

VIBHU BAKHRU, J

¶19

SACHIN DATTA, J

¶20

AUGUST 22, 2024 at

¶21

This is a digitally signed order.

¶22

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 31/08/2024 at 11:43:39

Shree Shyam Polychem through Its Proprietor Aman Garg HUF v. Commissioner of Central Goods and Services Tax and Another

Case brief

What is this about?

What did the court decide?

Shree Shyam Polychem through Its Proprietor Aman Garg HUF v. Commissioner of Central Goods and Services Tax and Another

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Parties & counsel

Coram

Case details

Similar cases

M/S Mj Bizcrafts LLP (through Its Partner Sh. Rajender Kumar) Vs Central Goods and Services Tax, Delhi South Commissionerate (through Its Commissioner) & Ors.

Rajesh Adhikari and Ors. Vs Sashastra Seema Bal and Anr.

Kunal Khatumaria Vs State (Gnct of Delhi) and Ors.

Shri Nath Kushwaha & Ors. Vs Braham Swaroop Sharma & Ors.

Prayag Polytech Private Limited & Anr. Vs Canara Bank

Central Government Welfare Housing Organization Cgewho Vs Inder Jit Singh Ahuja

Mohd. Rashid Vs Union of India & Anr.

Anil Kumar Sinha and Ors. Vs North Delhi Municipal Corporation

M/S Mj Bizcrafts LLP (through Its Partner Sh. Rajender Kumar) Vs Central Goods and Services Tax, Delhi South Commissionerate (through Its Commissioner) & Ors.

Container Corporation of India Limited Vs M/S Shivalaya Construction Company Private Limited & Anr.

Suresh Chand Gupta Proprietor of Gupta and Associates Vs Union of India and Ors.

Green Light Food Pvt. Ltd. Vs Preetendra Singh Aulakh

Gulf Haj and Umrah Service Vs Additional Commissioner Adjudication

Ravi Vs Avato Ward 84 State Goods and Services Tax and Anr.