M/s VEETRAG TRADERS v. THE COMMISIIONER OF SGST DELHI & ORS.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

M/s VEETRAG TRADERS

THE COMMISIIONER OF SGST DELHI & ORS.

W.P.(C) 2416/2024 dated 19.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Decision : Disposed off

Section- 29- Retrospective cancellation of GST Registration- The petitioner submitted an application for cancellation of GST registration on the ground of closure of business on 01.10.2019 On account of unsatisfactory reply, order dated 16.06.2020 was passed rejecting the petitioner’s application. Thereafter, a Show cause notice (SCN) on 18.02.2021was issued to petitioner seeking cancellation of registration without any specific reason followed by an order dated 29.11.2020 cancelling the petitioner’s GST registration retrospectively from 1.07.2017. HELD:-Court 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, court emphasized that registration can be cancelled with retrospective effect only where such consequences are intended and are warranted –Since both wanted the GST registration to be cancelled, the court modified the order to the limited extent that registration shall now be treated as cancelled with effect from 01.10.2019 i.e., the date when Petitioner applied for cancellation of GST registration. Disposed of.

Represented By:

Counsel for the Petitioner: Vibhas Kumar Jha, Rajat Pandey & Manju Pandey, Advocates

M/s VEETRAG TRADERS v. THE COMMISIIONER OF SGST DELHI & ORS.

M/s VEETRAG TRADERS v. THE COMMISIIONER OF SGST DELHI & ORS.

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