EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED v. SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI & ANR.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED

SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI & ANR.

W.P.(C) 11334/2025 & CM APPL. 46540/2025 dated 28.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 29

Rule Number : Rule 22

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Cancellation of registration – Retrospective effect – Non filing of returns – Business premises found non-existent – Petitioner submits alert notice issued against petitioner to various buyers and other business acquaintances/associates – Belated filing of returns – No reply filed to notice – Petitioner contends initial SCN did not contemplate retrospective cancellation – Order beyond reasons in SCN – Court noted in Subhana Fashion(2024 Taxo.online 2274), Balaji Industries(2024 Taxo.online 2180) and Ridhi Sidhi Enterprises if SCN does not contemplate retrospective cancellation, order cannot be passed directing retrospective cancellation – In absence of any reasoning or notice for retrospective effect cancellation beyond SCN date unsustainable – Held: Petition disposed – Order set aside – Cancellation be date of issuance of SCN.

Represented By:

Counsel for the Petitioner: Gaurav Gupta & Jaspal Singh Sethi, Advs.

EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED v. SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI & ANR.

EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED v. SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI & ANR.

🔒 Premium Content

Quick Link

Get In Touch