Desh Raj vs. Delhi State Goods And Service Tax & Anr.
Original PDF →Facts
The petitioner, Desh Raj, filed a writ petition before the Delhi High Court. The respondents were the Delhi State Goods and Services Tax & Anr. The matter concerns proceedings initiated by a Show Cause Notice (SCN) dated 31 December 2024. The parties conceded that the present matter was covered by a previous decision of the Court in Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. However, the Court noted that no final order had been passed in the present case, meaning the issue of retrospective cancellation did not arise.
Held
The Court held that the present matter is covered by its previous decision in Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. The Court found that since no final order had been passed by the competent authority, the issue of retrospective cancellation of registration did not arise in this case. Consequently, the Court directed the competent authority of the respondents to dispose of the proceedings initiated pursuant to the Show Cause Notice dated 31 December 2024. This disposal is to be done in accordance with law and by bearing in mind the principles enunciated in the Riddhi Siddhi Enterprises judgment. All rights and contentions of the respective parties on merits were expressly kept open. No specific amount in dispute was mentioned.
Key Issues
1. Whether the present matter is covered by the decision in Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr. (W.P.C 8061/2024 dated 25 September 2024)? Petitioner's contention: The petitioner, through their counsel, conceded that the matter would be covered by the aforementioned decision. Revenue/State's contention: The respondents' counsel also conceded that the matter was covered by the Riddhi Siddhi Enterprises decision. 2. Whether the issue of retrospective cancellation of registration arises in the present case? Petitioner's contention: Not explicitly recorded, but implied by the Court's finding that no final order had been passed. Revenue/State's contention: Not explicitly recorded, but implied by the Court's finding that no final order had been passed.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
Before us, learned counsels for parties conceded that the present matter would be covered by our decision in Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr.1. 2. However, and upon going through the record, we found that since no final order had been passed, the issue of retrospective cancellation does not arise in the present matter.
In view of the aforesaid, we limit our directions to the competent authority of the respondents to dispose of the proceedings initiated pursuant to the Show Cause Notice2 dated 31 December 2024, in accordance with law and bearing in mind the principles enunciated in Riddhi Siddhi.
1 W.P.C 8061/2024 dated 25 September 2024 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 19:27:37
W.P.(C) 1796/2025
We, accordingly, dispose of the present writ petition on the aforesaid terms. All rights and contentions of respective parties on merits are kept open.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J.
FEBRUARY 27, 2025/RW
2 SCN This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 19:27:37
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.