AKASH BANSAL (PROPRIETOR M/S SHRI PREM JI TRADERS) v. SUPERINTENDENT RANGE – 109 CENTRAL GOODS AND SERVICES TAX DEPARTMENT, DELHI WEST, DIVISIONROHINI
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
AKASH BANSAL (PROPRIETOR M/S SHRI PREM JI TRADERS)
v.
SUPERINTENDENT RANGE – 109 CENTRAL GOODS AND SERVICES TAX DEPARTMENT, DELHI WEST, DIVISIONROHINI
W.P.(C) 3492/2025 dated 13.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 10A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective effect – Show Cause Notice on ground of noncompliance of Rule 10A of CGST Act,2017 – Court noted in Subhana Fashion(2024 Taxo.online 2274), Balaji Industries(2024 Taxo.online 2180) and Ridhi Sidhi Enterprises retrospective cancellation cannot be resorted to mechanically nor without specific proposal and cogent reasons – Power under Section 29(2) to cancel retrospectively must be exercised with due application of mind and not in a routine manner – In absence of any reasoning or notice for retrospective effect cancellation beyond SCN date unsustainable – Held: Petition disposed – Cancellation from SCN date – Petitioner to furnish details to department within two months.
Represented By:
Counsel for the Petitioner: Nitin Gulati & Reena Gandhi, Advs.
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