M/s V R IMPEX THROUGH ITS PROPRIETOR MR VISHAL v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.

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

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s V R IMPEX THROUGH ITS PROPRIETOR MR VISHAL

COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.

W.P.(C) 5264/2025 & CM APPL. 23941/2025 dated 11.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Cancellation of registration – Retrospective effect – Show Cause Notice on ground of non-availability at principal place of business but did not contemplate retrospective effect – 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.

Represented By:

Counsel for the Petitioner: Parveen Kumar Gambhir, Adv.

M/s V R IMPEX THROUGH ITS PROPRIETOR MR VISHAL v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.

M/s V R IMPEX THROUGH ITS PROPRIETOR MR VISHAL v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR.

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