AJAY GUPTA v. SALES TAX OFFICER CLASS II/AVATO & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
AJAY GUPTA
v.
SALES TAX OFFICER CLASS II/AVATO & ANR.
W.P.(C) 14099/2025 dated 22.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Petitioner applied for cancellation after filing last return – Department issued first SCN seeking details of stock, ITC on goods/capital goods and supporting documents – Application rejected – Second SCN issued alleging failure to file returns for six months and proposing cancellation – No reply filed – Registration cancelled retrospectively from date of initial registration – Court held retrospective cancellation contrary to law where SCN does not propose same – Cancellation can only operate from date of SCN – Held: Writ petition disposed – Order set aside – Petitioner to file reply by 15.11.2025 – Personal hearing be granted to petitioner on e-mail address and mobile number.
Represented By:
Counsel for the Petitioner: Dr Prince Mohan Sinha with Vakil Kumar, Aniket Krishnatray & Vikrant Chauhan, Advs.
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