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2025 (3) TMI 1468 - HC - GSTCancellation of registration of petitioner - petitioner was unable to furnish a reply to the same within the time that had been stipulated - HELD THAT - The ends of justice would warrant the petitioner being accorded an opportunity to furnish a response to the SCN and for proceedings being taken thereafter and in accordance with law. Petition disposed off.
**Summary of Judgement:****Court:** Delhi High Court **Judges:** Mr. Yashwant Varma and Mr. Ravinder Dudeja, JJ. **Petitioner's Counsel:** Shri Pranay Jain and Shri Karan Singh **Respondent's Counsel:** Shri Rajeev Aggarwal, ASC with Shri Shubham Goel and Shri Mayank Kamra **Case Reference:** W.P. (C) 13805/2024**Key Legal Issue:** The petitioner challenged the cancellation of its registration under the Goods and Services Tax Act, 2017, following an order dated 30 May 2024. The cancellation was based on allegations in a Show Cause Notice (SCN) dated 15 January 2024, specifically citing "Rule 21(a) - person does not conduct any business from declared place of business."**Judgement:**1. **Exemption Application (CM APPL. 57847/2024):** Allowed, subject to all just exceptions.2. **Opportunity to Respond:** The court recognized that the petitioner failed to respond to the SCN within the stipulated time. To ensure justice, the court decided that the petitioner should be given an opportunity to respond to the SCN.3. **Directions Issued:** - The petitioner must submit a response to the SCN within two weeks from the date of the order. - The respondent must accept this response and schedule a personal hearing for the petitioner. - The proceedings should be concluded in accordance with the law, preferably within two weeks after the response is furnished.4. **Impact on Final Order:** The final cancellation order dated 30 May 2024 will depend on the fresh decision made by the respondent following the new proceedings.The court emphasized the importance of following due process and ensuring the petitioner has the opportunity to present their case.
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