2025 (12) TMI 432

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....by which the Appellate Authority refused to condone the delay in filing Appeal against the order of 21 December 2023. 3. Mr Harnesha, learned counsel for the Petitioner submitted that this was a case of a gross breach of principles of natural justice and relies on the decision of this Court in Saurabh Sahu v. State of Maharahstra [2025] 176 taxmann.com 87 (Bom) and of the Hon'ble Delhi High Court in the case of Sanal P vs. Union of India [2023] 156 taxmann.com 297 (Delhi). 4. Mr Harnesha submits that in this case, the prescribed procedure was never followed, and the entire exercise violates natural justice. He pointed out that the visit note was never furnished to the Petitioner, and that the show cause notice was uploaded on the Webs....

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....dorsement, the note records the Petitioner stating that he had no business activities related to M/S. Digital Storm. He explained that he runs a small stationery shop for a livelihood and knows nothing about M/s. Digital Storm. He also mentioned that a relative of his might have used his Aadhar and photo for GST registration and provided the mobile number of that relative. 11. The GST officials contacted the person whose mobile number was provided by the Petitioner. The visit note records that the call was answered; however, as soon as questions about GST registration were raised, the called party hung up. 12. The Petitioner was given an opportunity to file a rejoinder. In the rejoinder, the Petitioner has made tall claims about the p....

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....ondonation of the delay. In paragraph 12 of this affidavit, the Petitioner admitted that in the month of May 2023, an investigation was carried out by the Anti-Evasion Department. He claims that this was without any prior notice to the Petitioner. He also claims to have received information about this investigation in the attached internal letter furnished to him, along with a show-cause notice. The Petitioner, in paragraph 12 of this affidavit, admitted to the following: - "During the course of such mentioned procedure, I was not of stable mind at that time to give any statement." 15. Mr. Adik pointed out that in the month of May 2023 itself, the Petitioner has pleaded in paragraph 9.5 of the Petition that he filed his GST returns. In t....

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.... making false and contradictory statements on oath. This Petition is, in fact, an abuse of the judicial process, and we agree with Mr Adik that the same warrants dismissal with exemplary costs. 18. The decisions relied upon by the learned counsel for the Petitioner have no application to the gross facts of the present case. This is also not a case where the registration has been cancelled on a ground not referred to in the show-cause notice. This is also not a case where the show-cause notice could be regarded as vague and therefore, warranting interference. The allegation in the show-cause notice was that the registration had been obtained through suppression, fraud, and misrepresentation. The material on record, prima facie, supports t....