The Delhi High Court has set aside an order rejecting a firm’s application to restore its GST registration after finding that the notice for its personal hearing did not identify the officer before whom it had to appear.
The bench of Justice Anil Kshetarpal and Justice Amit Mahajan directed the CGST department to hold a fresh hearing and decide the application again.
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The petitioner’s GST registration was cancelled after an inspection in which the firm was found to be non-existent. The firm applied for revocation of the cancellation, but the application was rejected on April 29, 2024. It then approached the High Court.
RP Singh, the firm’s counsel submitted that, although a personal hearing had been offered, the notice did not provide details of the officer before whom the firm was required to appear. The court examined the notice. It recorded that the notice offered a hearing before “the undersigned” but did not disclose who the undersigned officer was.
The bench set aside the April 29 order and directed the department to grant the firm a personal hearing before the Superintendent, Range-31, CGST Badli Division, CGST Delhi North, on September 8, 2026, at 12:30 p.m., and thereafter pass a fresh order on its revocation application.
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