Ms Imagine Marketing Limited v. Joint Commissioner Cgst Appeals II Delhi & Anr

ORDER

¶7The appeal filed by M/s Imagine Marketing Limited, Ground Floor,/P H. No. 19 Village Hauz Khaz, South Delhi, Delhi-110016 against Order-In_Original No. ZA07012503638L dated 08.01.2025 is hereby rejected and disposed of in terms of Section 107(12) of CGST Act, 2017."

¶12The submissions made on behalf of the Petitioner is that all the documents which were filed before the Adjudicating Authority were also placed before the Appellate Authority. But the same are not considered.

¶13Heard. A perusal of the index of the appeal filed by the Petitioner reveals that copies of the screenshots, the replies, etc. were all filed and therefore, the Appellate Authority's order dated 30th April, 2025 is also completely erroneous. The Adjudicating Authority's approach in this matter has been cavalier, to say the least. The Adjudicating Authority has failed to consider any of the replies and the documents which were filed with the same and has passed mechanical, templated and computer generated orders without any application of mind. All the orders are perverse, and show the negligent manner in which Mr. Pradeep Kumar, Superintendent, Range 56 has conducted himself.

¶14An Adjudicating Authority has to show basic fairness, especially in the case of companies which are regular tax payers and who have filed the replies in time along with the requisite documents. Moreover, the GST returns etc. and forms thereof are all available on the GST Portal and repeatedly calling for the same from the tax payer is not justified.

¶15Under these circumstances, the Appellate Authority's Order dated 30th April, 2025, the impugned order dated 26th November, 2024 and the order dated 08th January, 2025 cancelling revocation of the GST registration are all set aside. The said orders lack basic reasoning and do not show even fundamental fairness of adjudication.

¶16Accordingly, the GST registration of the Petitioner is restored. The SCN dated 15th October, 2024 shall now be adjudicated afresh. The replies filed by the Petitioner shall be considered by the Adjudicating Authority. A personal hearing shall be granted to the Petitioner and the notice for personal hearing shall be communicated on the following e-mail address and mobile number:  Mobile No.: 7838592852  E-mail Address : cashwini19@gmail.com

¶17In the facts and circumstances of this case, Rs. 25,000/- cost is imposed on the Department to be paid to the Petitioner. The same would be recoverable from Mr. Pradeep Kumar, Superintendent.

¶18The petition is accordingly disposed of. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE NOVEMBER 21, 2025/PT/Ck

* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21stNovember, 2025 Uploaded on: 24th November, 2025 + W.P.(C) 17699/2025& CM APPL. 73120/2025 MS IMAGINE MARKETING LIMITED .....Petitioner Through: Mr. Ashwini Chandrasekaran, Ms. Priyanka Rathi and Ms. Priyanshi Chakraborty, Advs. versus JOINT COMMISSIONER CGST APPEALS II DELHI & ANR. .....Respondents Through: Ms. Anushree Narain, SSC CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J.(ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 73120/2025(exemption) 2. Allowed, subject to just exceptions. Application accordingly disposed of. W.P.(C) 17699/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order for Cancellation of Registration dated 26th November, 2024 (hereinafter, 'impugned order') passed by the Superintendent, Range-56. 4. The present petition reveals a sad situation where a reputed company is being made to deal with an unjustified cancellation of its GST registration. The Petitioner company is the parent company of audio and wearable brand 'boAt' which is located at H No. 19 Village Hauz Khas, New Delhi-110016 (hereinafter, 'premises'). The Petitioner has continuously entered into lease deeds with the owners i.e., Shri Bhim Singh and Shri Satpal Singh from 2019 onwards. For some period, the Petitioner company had leased various floors of this premises, however, it is stated that due to downsizing in the year 2024, it had only entered a lease for the second floor of the premises. 5. A Show Cause Notice (hereinafter, 'SCN') was issued to the Petitioner on 15th October, 2024. The said SCN reads as under: "Show Cause Notice for Cancellation of Registration Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons: 1. returns furnished by you under section 39 of the Central Goods and Services Tax Act,2017 Others Non Existent You are hereby directed to furnish a reply to the notice within thirty days from the date of service of this notice. If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits . Please note that your registration stands suspended with effect from " 6. The above SCN did not give any reasons but barely made two statements as under: In respect of the said SCN, 30 days were given to the Petitioner to file a reply. However, the Petitioner filed a reply within two weeks itself i.e., on 28thOctober, 2024 and gave all the details including the rent agreements of the Petitioner and the returns for the last three months. 7. Despite all the detailed documents having been furnished within the time stipulated, the impugned order is passed with one remark to the following effect: " Order for Cancellation of Registration This has reference to show cause notice issued dated 15/10/2024. Whereas reply to the show cause notice has been submitted vide AA071 024036440T dated 07/11/2024; and whereas, the undersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for following reason(s): I. Others Remarks: At the time of physical verification, found existent at the give principle place of business, your reply is not considerable so your registration has been cancelled. The effective date of cancellation of your registration is 15/10/2024. 2. Kindly refer to the supportive document(s) attached for cause specific details. 3. It maybe noted that a registered person furnishing return under sub-section (I) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order. 4. You are required to furnish all your p