M/S Vishal Enterprises vs. Principal Commissioner Of Goods And Service Tax West Delhi
Held
The Court held that retrospective cancellation of GST registration requires specific reasons and cannot be done mechanically. The impugned order was unsustainable due to the lack of reasons for retrospective cancellation.
Facts
The petitioner's GST registration was cancelled retrospectively from 02 November 2017. The Show Cause Notice (SCN) issued did not indicate any intent for retrospective cancellation.
Key Issues
Whether the retrospective cancellation of GST registration was justified without proper reasons in the SCN and the final order.
Sections Cited
Section 29(2)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R Allowed, subject to all just exceptions. CM APPL. 70901/2024 (Ex.) The application stands disposed of.
The writ petitioner assails the final order dated 26 November 2024 pursuant to which its registration under the Central Goods and Services Tax Act, 2017 W.P.(C) 16743/2024 1
We note that the aforesaid order was preceded by the issuance of a Show Cause Notice has come to be cancelled with retrospective effect from 02 November 2017. 2
1 CGST Act on 12 January 2024, in terms of which the petitioner was called upon to explain why its registration not be cancelled as per grounds envisaged under Section 29(2)(e) of the CGST Act
The judgment continues below.
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