SHREE RADHE VALLABH TRADERS v. COMMISSIONER CENTRAL GOODS AND SERVICE TAX, DELHI EAST COMMISSIONERATE, NEW DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SHREE RADHE VALLABH TRADERS
v.
COMMISSIONER CENTRAL GOODS AND SERVICE TAX, DELHI EAST COMMISSIONERATE, NEW DELHI
W.P.(C) 6768/2023 dated 24.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Refund – IGST – Cancellation of registration with retrospective effect – Physical verification found petitioner to be non-existent and not bona fide exporter – No Bank Realization Certificate realized for previous shipments – Concealment of material facts – Petitioner failed to disclose cancellation of registration in present petition despite same being cancelled in 2023 – Petitioner did not attend personal hearing fixed for refund application – Clear concealment as petitioner cannot be unaware of GST registration cancellation – When GST registration cancelled retrospectively no refund can be granted till registration restored – Held: Petition not maintainable – Costs of Rs. 25,000 to be deposited with Delhi High Court Bar Association – Petitioner to avail remedies for restoration of registration and thereafter for any refunds.
Represented By:
Counsel for the Petitioner: Akhil Krishan Maggu, Adv
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