Delhi HC restores the GST registration of MS Imagine Marketing Ltd (who owns consumer electronics brand boAt), observing “a sad situation where a reputed company is being made to deal with an unjustified cancellation” as “Adjudicating Authority’s approach in this matter has been cavalier” having “..failed to consider any of the replies and the documents which were filed…and has passed mechanical, templated and computer generated orders without any application of mind”; Setting aside the order for want of basic reasoning and fundamental fairness of adjudication, which Court terms as “perverse”, comes down heavily on the Superintendent conduct, who passed the cancellation order, by imposing a costs of Rs. 25000 on him; While examining the issue, court observes that, “…. there is no reason given as to why the cancellation has been effected with effect from 15th October, 2024. Moreover, there is no reason given…as to why the documents filed by the Petitioner were not considered”. On the approach of the Revenue while considering revocation application, Court stresses that when the GST returns etc. and forms thereof are all available on the GST Portal, repeatedly calling for the same from the tax payer is not justified; Under this circumstances, Court underscores that an adjudicating authority has to show fairness, especially in the case of companies that are regular taxpayers and have filed the replies in time along with the requisite documents.
