GANESH SALES CORPORATION (PROPRIETOR SHRI BHUPESH GARG) v. UNION OF INDIA & ORS

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

GANESH SALES CORPORATION (PROPRIETOR SHRI BHUPESH GARG)

UNION OF INDIA & ORS

W.P.(C) 3529/2024 & CM APPL. 14339/2024 dated 07.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Rule Number : Rule 23

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of assessee

Cancellation of GST Registration –Petitioner aggrieved by the impugned Show cause notice dated 05.01.2024 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. The SCN mentioned petitioner to appear on 11.01.2024 at 2:05 PM before the undersigned. However, the said Notice does not give the name of the officer or place where the petitioner has to appear. Further, the digital signatures in the Show Cause Notice merely mentions “digitally signed by DS GOODS AND SERVICES TAX NETWORK 07.” Thereafter, the impugned order dated 29.02.2024 passed on the said Show Cause Notice also does not give reasons of cancellation and states that “effective date of cancellation of your registration is 05.05.2018”. –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, order dated 29.02.2024 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored.

Represented By:

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

GANESH SALES CORPORATION (PROPRIETOR SHRI BHUPESH GARG) v. UNION OF INDIA & ORS

GANESH SALES CORPORATION (PROPRIETOR SHRI BHUPESH GARG) v. UNION OF INDIA & ORS

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