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M/s NIRMAL METAL TRADING COMPANY (THROUGH ITS PROPRIETOR SH. NIRMAL KUMAR) v. UNION OF INDIA & ORS

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M/s NIRMAL METAL TRADING COMPANY (THROUGH ITS PROPRIETOR SH. NIRMAL KUMAR) v. UNION OF INDIA & ORS

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
M/s NIRMAL METAL TRADING COMPANY (THROUGH ITS PROPRIETOR SH. NIRMAL KUMAR)
v.
UNION OF INDIA & ORS
W.P.(C) 2974/2024 & CM APPL. 12207/2024 (Exemption) dated 28.02.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29
Decision : In favour of assessee
Cancellation of GST Registration –Petitioner aggrieved by the impugned Show cause notice dated 19.05.2023 for cancellation of registration in accordance with Section 29(2)(e) i.e. registration obtained by means of fraud, wilful misstatement or suppression of facts. Petitioner impugns order dated 22.02.2024, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 28.07.2022. – While Learned counsel for the petitioner submits that petitioner is no longer interested in continuing the business and has closed down his business activities. Further order dated 22.02.2024, passed without mentioning any reason to cancel registration with a retrospective effect. –Held – The SCN is incapable of eliciting any reason as it does not indicate what fraud allegedly perpetuated by the petitioner or any wilful misstatement was made by the petitioner or any material fact was suppressed by the petitioner. Therefore, Show Cause Notice is set aside on above reasons. In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 22.02.2024 is modified to the limited extent that registration shall now be treated as cancelled with effect from 19.05.2023 i.e., the date when the Show Cause Notice was issued.

Represented By:

Counsel for the Petitioner: Jitin Singhal & Pravesh Bahuguna, Advocates

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