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SUMEET SINGH LEGAL HEIR OF LATE SH. MOHINDER MOHAN SINGH PROPRIETOR OF M/S SARAN SINGH & SONS v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.

Home » Laws » GST Case Laws » SUMEET SINGH LEGAL HEIR OF LATE SH. MOHINDER MOHAN SINGH PROPRIETOR OF M/S SARAN SINGH & SONS v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.

SUMEET SINGH LEGAL HEIR OF LATE SH. MOHINDER MOHAN SINGH PROPRIETOR OF M/S SARAN SINGH & SONS v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
SUMEET SINGH LEGAL HEIR OF LATE SH. MOHINDER MOHAN SINGH PROPRIETOR OF M/S SARAN SINGH & SONS
v.
COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ORS.
W.P.(C) 5382/2024 & CM APPL. 22171-72/2024 dated 16.04.2024Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29 & 39
Decision : In favour of assessee
Cancellation of GST registration – The Court modified the order because of Lack of Reasoning in SCN – The legal heir (petitioner) on behalf of proprietor filed writ petition challenging the order that cancelled its GST registration retrospectively – The petitioner received a Show Cause Notice (SCN) on 02.09.2021 – Subsequently, an order for retrospective cancellation of registration was issued on 02.12.20222 without any specific reason -petitioner submitted that no business was carried out by legal heirs- Further, the appeal was dismissed being time barred – Held that: Observed that, SCN and the order are bereft of any details – Also neither the SCN nor the order spells out the reasons for retrospective cancellation – Referring Section 29(2) of the Act – Emphasized that registration can be cancelled with retrospective effect only where such consequences are intended and are warranted – The court modified the order to the limited extent that registration shall now be treated as cancelled with effect from 16.10.2020 i.e., the date when Sh. Mohinder Mohan Singh (proprietor) passed away – Disposed of.

Represented By:

Counsel for the Petitioner: Dr. Chakit Singhal, Suresh Kumar Singhal, Mohit Singhal, Aditya Shubha & Sonali Singla, Advocates.

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