MANISH GOEL HUF v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT NEW DELHI & ORS.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

MANISH GOEL HUF

THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT NEW DELHI & ORS.

W.P.(C) 11626/2025 & CM APPL. 47579/2025 dated 20.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Cancellation of registration – Retrospective effect – No reply filed to notice – Appeal dismissed on ground of delay – Court opined orders passed by department show complete non-application of mind by officer as application for cancellation rejected and order has passed cancelling registration retrospectively – Court noted in Subhana Fashion(2024 Taxo.online 2274), Balaji Industries(2024 Taxo.online 2180) and Ridhi Sidhi Enterprises 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 – Order set aside – Applications to be adjudicated afresh – Petitioner to file reply by 30.09.2025 – Personal hearing shall be afforded to petitioner on email address & mobile no.

Represented By:

Counsel for the Petitioner: Chakit Singhal, Anant Bhushan, Manish Bhardwaj, Sandeep Gupta & Mohit Singhal, Advs.

MANISH GOEL HUF v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT NEW DELHI & ORS.

MANISH GOEL HUF v. THE COMMISSIONER DELHI GOODS AND SERVICES TAX TRADE AND TAX DEPARTMENT NEW DELHI & ORS.

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