National Die Maker vs. Commissioner Of Dgst Delhi & Others
(Delhi High Court, Delhi)

Case Law
Petitioner / Applicant
National Die Maker
Commissioner Of Dgst Delhi & Others
Delhi High Court
Feb 24, 2023
Order No.
W.P.(C) 2407/2023
TR Citation
2023 (2) TR 7069
Related HSN Chapter/s
Related HSN Code



1. Issue notice.

2. Learned counsel for the respondent accepts notice.

3. The petitioner has filed the present petition impugning an order dated 08.02.2023, whereby, the petitioner’s appeal against an order dated 31.10.2021 cancelling its GST registration (GSTIN 07AEHPA0518G1Z3), was rejected.

4. The petitioner also impugns the said cancellation order dated 31.10.2021.

5. It is the petitioner’s case that he had been carrying on the business and had been filing his due returns from the date of the registration, however, had not filed the returns for certain period as its turnover for the said period was nill.

6. The respondent had issued the Show Cause Notice dated 01.07.2021 calling upon the petitioner to show cause as to why its registration not be cancelled on the ground that the petitioner had not filed the returns for the continuous period of six months. The petitioner’s GST registration was also suspended w.e.f. the said date (that is, 01.07.2021).

7. The petitioner claims that it had failed to respond to the said Show Cause Notice or appear before the concerned authorities as he was unwell.

8. The petitioner had failed to respond to the Show Cause Notice and the concerned Officer issued an order dated 31.10.2021 cancelling the petitioner’s registration. The said order also indicates that tax and penalty interest was determined as nill.

9. The petitioner’s appeal against the said order was determined solely on the ground that it has been beyond the period of limitation.

10. In a number of such case, this Court has held that the registration be restored to permit the taxpayer to file the returns while reserving the right of the respondents to cancel the registration if the petitioner does not cure the cause within a specified period.

11. It is the petitioner’s case that it had been unable to respond to the Show Cause Notice as he had been unwell. It is also noticed that the during the material time, the pandemic was raging and a number of persons were facing such difficulty.

12. In view of the above, we direct the respondents to restore the registration to enable the petitioner to file all returns and pay taxes, interest and penalties, if any, in accordance with law.

13. It is clarified that if the petitioner fails to regularise the account within a period of four weeks from today, the respondents would be at liberty to immediately cancel the registration.

14. It is also clarified that this order would not preclude respondents from taking such other action as warranted in accordance with law.

15. The petition is disposed of in the aforesaid terms.

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