GOYAL METAL INDUSTRIES, PROPRIETOR VIKRAM SINGH JAI PRAKASH GUPTA v. PRINCIPAL COMMISSIONER OF GST, DEPARTMENT OF TRADE AND TAXES, NEW DELHI

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

GOYAL METAL INDUSTRIES, PROPRIETOR VIKRAM SINGH JAI PRAKASH GUPTA

PRINCIPAL COMMISSIONER OF GST, DEPARTMENT OF TRADE AND TAXES, NEW DELHI

W.P.(C) 3632/2024 & CM APPLs. 15002-03/2024 dated 13.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 73

Decision : Disposed off

Retrospective Cancellation of GST Registration barred Petitioner’s ability to respond SCN- The petitioner was served with a Show cause notice (SCN) on 27.07.2023 proposing a demand. Petitioner couldn’t respond to SCN as he couldn’t access the GST Portal. Through a query raised under Right to Information Act, petitioner was informed that the GST registration of the petitioner had been cancelled retrospectively with effect from 01.07.2017. Subsequently, an order was issued on 11.12.2023 cancelling the GST registration on ground that no reply was received from petitioner. The orders were not accessible even to the proper officer. HELD:- The court observed that since the GST portal showed that the registration of the petitioner had been cancelled retrospectively with effect from 01.07.2017, the petitioner would not have been able to receive the show cause notice or access the portal to become aware of any show cause notice or respond to it. Accordingly, set aside the order. Disposed of.

Represented By:

GOYAL METAL INDUSTRIES, PROPRIETOR VIKRAM SINGH JAI PRAKASH GUPTA v. PRINCIPAL COMMISSIONER OF GST, DEPARTMENT OF TRADE AND TAXES, NEW DELHI

GOYAL METAL INDUSTRIES, PROPRIETOR VIKRAM SINGH JAI PRAKASH GUPTA v. PRINCIPAL COMMISSIONER OF GST, DEPARTMENT OF TRADE AND TAXES, NEW DELHI

🔒 Premium Content

Quick Link

Get In Touch