Allowed

M/S. S N Polymers v. Pr. Commissioner of Sgst Delhi & Anr.

Delhi HC1 Oct 2024W.P.(C)/13768/2024

Case brief

AI extract

What is this about?

The Delhi High Court allowed a writ petition challenging a GST Show Cause Notice that cited no specific reasons ('Others') for proposed registration cancellation, quashing the notice but permitting the respondent to initiate fresh proceedings legally.

What did the court decide?

Writ petition allowed; Show Cause Notice dated 20 September 2024 quashed; Liberty left to respondents to initiate proceedings afresh.

M/S. S N Polymers Vs Pr. Commissioner of Sgst Delhi & Anr. — GST and Indirect Tax | Delhi HC (2024)

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$~87

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 13768/2024

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M/S. S N POLYMERS

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.....Petitioner

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Through: Mr. Gagan Kumar Singhal and Mr. Suresh Chaudhary, Advocates.

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versus

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PR. COMMISSIONER OF SGST DELHI & ANR.

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.....Respondents

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Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. for R-1.

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Mr. Harpreet Singh, SSC with Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Adv.

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CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

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O R D E R

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% 01.10.2024 CM APPL. 57699/2024 (EXEMPTION)

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Allowed, subject to all just exceptions.

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The application shall stand disposed of.

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W.P.(C) 13768/2024

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The writ petitioner assails the validity of a Show Cause Notice dated 20 September 2024 which purports to initiate proceedings for cancellation of its registration under the Goods and Services Tax, Act 2017.

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That Show Cause Notice reads as under:-

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“Reference No. : ZA0709240934363 Date: 20/09/2024

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This is a digitally signed order.

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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 04/10/2024 at 11:51:20

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Registration Number (GSTIN/UIN): 07AFBFS2910K1Z1 S N POLYMERS KHASR NO 106/142.GROUND FLOOR,KHERA KALAN.New Delhi.Norlh West Delhi,Delhi,110085

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Show Cause Notice for Cancellation of Registration

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Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

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1. Others

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Remarks:

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LETTER NO. F.NO. GEXCOM/AE/INV/GST/6670/24-AEDGARM-CGST-DEL(N)/32172 DT. 20.09.24 REVD FROM DY. COMM.. ANTI EVATION. CGST DELHI NORTH. CR BUILDING. IP ESTATE.

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You are hereby directed to furnish a reply to the notice within seven working days from the date of sendee of this notice.

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If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.

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Please note that your registration stands suspended with effect from 20/09/2024.

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Kindly refer the supportive document attached for case specific details.

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Place: Delhi

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Date: 20/09/2024

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Vinod Kumar Sales fax Officer Class II / AVATO Ward 63”

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As is manifest from the above, the solitary reason which stands assigned in that notice is “ others ”. Since the notice is clearly bereft of any reasons on the basis of which the purported action is proposed to be initiated, we find ourselves unable to sustain the same.

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This is a digitally signed order.

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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 04/10/2024 at 11:51:20

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Faced with the aforesaid conclusion, learned counsel appearing for the respondents submitted that rather than the matter being retained on the board of this Court, the ends of justice would merit the writ petition being disposed of with liberty being reserved to the respondents to initiate proceedings afresh.

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Accordingly, and for reasons aforenoted, we allow the instant writ petition and quash the impugned Show Cause Notice dated 20 September 2024. We, however, leave it open to the respondents to draw proceedings afresh and in accordance in with law.

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YASHWANT VARMA, J.

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RAVINDER DUDEJA, J.

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OCTOBER 1, 2024/ib

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This is a digitally signed order.

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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 04/10/2024 at 11:51:20

M/S. S N Polymers v. Pr. Commissioner of Sgst Delhi & Anr.

Case brief

What is this about?

What did the court decide?

M/S. S N Polymers v. Pr. Commissioner of Sgst Delhi & Anr.

Case brief

What is this about?

What did the court decide?

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