MS PN GLOBAL TRADERS  Vs THE GOODS AND SERVICES TAX NETWORK & ORS. -Judgment by Delhi High Court

$~34
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 30.01.2024
+ W.P. (C) 1240/2024 & CM APPL. 5206/2024 (Stay) & CM APPL. 5207/2024
M/S. P.N. GLOBAL TRADERS …. Petitioner
versus
THE GOODS & SERVICES TAX NETWORK
& ORS …… Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Rajat Mittal, Advocate
For the Respondent: Mr. Gibran Naushad, Senior Standing Counsel, CBIC
CORAM:-
HON�BLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner impugns the Show Cause Notice dated 18.01.2024, whereby, petitioner has been put to notice as to why its GST registration should not be cancelled for the following reasons:-
�Section 29(2)(e)-registration obtained by means of fraud, willful misstatement or suppression of facts�
2. Learned counsel for the petitioner submits that the Show Cause Notice does not provide any reason for cancellation.
3. Issue notice. Notice accepted by the learned counsel appearing on behalf of the respondents. With the consent of the parties, the petition is taken up for hearing today.
4. Learned counsel for the respondents has produced the screen shots of the portal and the inspection report. He submits that the petitioner was not found existing at the said premises.
5. The show cause notice was issued to the petitioner on 18.01.2024. However, the notice does not specify any cogent reason. The show cause notice requires the petitioner to appear before the undersigned i.e. authority issuing the notice. Notice does not give the name of the officer or place or time where the petitioner has to appear.
6. Further, it is noticed that the Show Cause Notice does not provide petitioner the complete information.
7. In view of the peculiar facts and circumstances of the case, the petition is disposed of directing the respondents to provide, within one week, all the material to the petitioner in support of the Show Cause Notice. On the receipt of the said material, petitioner shall file a reply within one week thereof. Respondent thereafter shall adjudicate the Show Cause Notice within a maximum period of two weeks.
8. Opportunity of personal hearing shall also be given to the petitioner.
9. It would be open to the respondent to carry out fresh inspection of the premises if the need so arises.
10. Petition is disposed of in the above terms.
11. It is clarified that this Court has neither considered nor commented upon the merits of the contention of either party. All rights and contentions of the parties are reserved.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J
January 30, 2024/RM

W.P. (C) 1240/2024 Page 3 of 3