BHAGVAN SINGH THROUGH ITS PROPRIETOR v. COMMISSIONER OF DGST & ANR.
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
BHAGVAN SINGH THROUGH ITS PROPRIETOR
v.
COMMISSIONER OF DGST & ANR.
W.P.(C) 3178/2025 dated 05.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29
Decision : In favour of assessee
Retrospective cancellation of registration – Non-filing of returns for six months – Failure to indicate proposed retrospective effect – Order without recording reasons – Petitioner relied on coordinate benches holding both SCN & order must disclose intent and reasons for retrospective cancellation to enable response & reflect application of mind – Held: Writ petition allowed – SCN & order set aside – Registration restored subject to clearing pending liabilities within 30 days – Liberty to initiate de novo proceedings.
Represented By:
Counsel for the Petitioner: M. A. Ansari, Tabbassum Findause & Arvind Kr. Soni, Advs.
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