SHIVI KANSAL v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SHIVI KANSAL
v.
UNION OF INDIA & ORS.
W.P.(C) 13744/2025 & CM APPL. 56391/2025 dated 08.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective cancellation – Show cause notice issued after death of proprietor – Registration cancelled on ground of failure to deposit tax collected – No reply filed – No opportunity of hearing – Petitioner (legal heir) approached Court stating refunds of suppliers withheld due to cancellation – Violation of principles of natural justice – Held: Writ petition disposed – Order set aside – Petitioner to file reply by 31.10.2025 – Petitioner be given personal hearing and reasoned order be passed – to be heard and fresh reasoned order to be passed – Portal access to be restored within one week.
Represented By:
Counsel for the Petitioner: Ankit Grewal, Sharad Jain & Nishant Shokeen, Advs.
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