Failure to Issue Intimation of Personal Hearing for GST Cancellation: Delhi HC directs to Appear before Proper Officer [Read Order]

In a recent case, the Delhi High Court has directed the assessee to appear before the proper officer for hearing against the Goods and Service Tax ( GST ) cancellation as the court found that the proper officer failed to issue intimation to assessee. M/s Unique Sales, the petitioner sought to give direction to the Respondent to dispose of the application of the Petitioner seeking cancellation of the GST Registration. Counsel for the Respondent submitted that a query was raised on 25.10.2023 to the petitioner asking for certain details.

However, the response was not satisfactory and Petitioner has not even appeared personally to assist in the disposal of the application.  Counsel for the Petitioner submitted that there was no intimation ever given to the Petitioner concerning any personal hearing and he is willing to appear before the Proper Officer as and when so directed.

A division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja directed the petitioner to appear before the Proper Officer on 04.06.2024 at noon in the Office of Sales Tax Officer Class-II, AVATO, Ward-39 and provide the necessary documents and clarification. The Proper Officer shall thereafter dispose of the application within a period of four weeks.  Further held that it would be open to the Petitioner to avail of such further remedies as may be permissible in law in case aggrieved by any order passed by the Proper Officer.

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