GAURAV v. SUPERINTENDENT, CGST
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
GAURAV
v.
SUPERINTENDENT, CGST
W.P.(C) 14022/2025 & CM APPL. 57358/2025 dated 11.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Fraud/non-existent business – SCN issued on intel report of non-existing principal place – Petitioner replied explaining excess ITC – Non consideration of reply – Petitioner relied on judgemnets holding retrospective cancellation impermissible mechanically without reasoned justification considering customer ITC impact – Held: Writ petition disposed – Order set aside – Personal hearing directed with email and mobile notice – Reasoned order after hearing reply/oral submissions.
Represented By:
Counsel for the Petitioner: Jitin Singhal, Adv.
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