M/s SMART WORLD COMMUNICATIONS v. COMMISSIONER OF CENTRAL TAX AND CGST DELHI NORTH COMMISSIONERATE
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SMART WORLD COMMUNICATIONS
v.
COMMISSIONER OF CENTRAL TAX AND CGST DELHI NORTH COMMISSIONERATE
W.P.(C) 13747/2025, CM APPL. 56395/2025 & CM APPL. 56396/2025 dated 08.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective effect – Non filing of returns – SCN did not propose retrospective cancellation – Court noted in Akash Bansal if SCN does not contemplate retrospective cancellation order cannot be passed directing retrospective cancellation – In absence of any reasoning or notice for retrospective effect cancellation beyond SCN date unsustainable – Held: Petition disposed – Cancellation with effect from date of notice.
Represented By:
Counsel for the Petitioner: Siddharth Malhotra & Ritika Goel, Advs.
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