M/S SKYLARK ENTERPRISES  Vs PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI -Judgment by Delhi High Court

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* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 24.01.2024
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+ W.P.(C) 1070/2024
M/S SKYLARK ENTERPRISES …. Petitioner

versus

PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF
DELHI.. …… Respondents

Advocates who appeared in this case:
For the Petitioner: Mr. Pranay Jain and Mr. Karan Singh, Advocates.
For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate.
CORAM:-
HON�BLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

CM APPL. 4447/2024 (for exemption)
1. Exemption allowed, subject to all just exceptions.
2. This application stands disposed of.
W.P.(C) 1070/2024

3. Petitioner seeks a direction to the respondent to revoke suspension of the GST Registration of the petitioner. Petitioner also seeks setting aside of the show cause notice dated 11.09.2023.

4. Issue notice. Notice is accepted by learned counsel appearing for the respondent.

5. With the consent of parties, the petition is taken up for final disposal.

6. The subject show cause notice dated 11.09.2023 was issued to the petitioner for the following reasons:-
�1 Rule 21(f)-person furnishes GSTR-1 which is in excess of outward supplies declared in GSTR-3B.
2 Rule 21(e)-person avails ITC in violation of the provisions of section 16 of the Act or the rules made thereunder�

7. In response thereto, the petitioner responded as under:-
�we are not submitting GSTR 3B yet. And as per GSTR 2A also, our outward supply is not more than inward supply. We are not availing any act of gst�.

8. We find merit in the contention of learned counsel for respondent that the petitioner, despite being called upon to furnish requisite details has failed to furnish any details and has merely stated that outward supply is not more than inward supply. No particulars or details have been provided.

9. Learned counsel for the petitioner submits that GST registration was suspended with effect from 11.09.2023 and Form GSTR-3B, which could have been submitted till 20.09.2023, could not be uploaded as registration was suspended and as such, details could not be provided.

10. In view of the above submissions, petition is disposed of permitting petitioner to file a detailed response to the show cause notice and provide all requisite details and information, as sought for by the department within two weeks. On such information being provided, respondent shall dispose of show cause notice by a speaking order within two weeks thereafter. Respondent shall also give an opportunity of personal hearing to the petitioner before disposal of the show cause notice.

11. It is clarified that in case the petitioner is aggrieved by any further order, it would be entitled to avail such remedies as may be permissible in law.

12. Petition is disposed of in the above terms.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J
January 24, 2024/vp

W.P.(C) 1070/2024 Page 1 of 3