The Delhi High Court has quashed the order cancelling the GST Registration in the case where no principal place of business was found on the ground that no opportunity of hearing was given to the petitioner/assessee.

The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta have noted that GST Registration of the Petitioner was cancelled on the ground that the principal place of visit was not found.

The bench directed the GST department to supply the field visit report to the Petitioner within two weeks.

The Petitioner, Shiv Traders challenging the order dated 12th March, 2021 cancelling the GST registration of the Petitioner on the ground that the principal place of business was not found/available at the field visit. Such cancellation of the GST registration of the Petitioner firm has been given retrospective effect from 21st August, 2017.

The grievance of the Petitioner is that a show cause was issued to the Petitioner. Thereafter, no reply to the SCN was filed by the Petitioner. However, the impugned order wrongly records that a reply has been filed. It is submitted that the field visit report that forms the basis of the SCN and the impugned order has also not been provided to the Petitioner.

The court while remanding the matter back to the Adjudicating Authority directed the Petitioner to file the reply to SCN till 10th July 2025. Upon filing of the reply, the Adjudicating Authority shall issue a notice for personal hearing to the Petitioner.

Case Details

Case Title: Shiv Traders Versus Principal Commissioner Delhi Goods And Service Tax & Anr.

Case No.: W.P.(C) 14781/2024

Date: 13.05.2025

Counsel For Petitioner: Ajay Garg

Counsel For Respondent: K. G. Gopalkrishnan

Read More: ICSI Releases Time Table for Company Secretaries Examinations – June 2025