M/s RAHUL POLYMERS v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GNCTD & ANR.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s RAHUL POLYMERS

PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GNCTD & ANR.

W.P.(C) 16743/2025 dated 17.11.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Cancellation of registration and early adjudication of cancellation application – Irregular ITC availment – Disputed post-death transactions of sole proprietor – Notice issued seeking explanation and supporting documents such as death certificate, succession certificate and will – Court directed continuation of SCN proceedings along with cancellation application for comprehensive decision by GST department – Held: Writ petition disposed – Petitioner to file reply within two weeks – Personal hearing to be granted with notice by email and phone.

Represented By:

Counsel for the Petitioner: Mohit Gupta, Adv.

M/s RAHUL POLYMERS v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GNCTD & ANR.

M/s RAHUL POLYMERS v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GNCTD & ANR.

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