Goyal Brother v. Commissioner, Central Goods and Services Tax

The petitioner, Goyal Brother, filed a writ petition raising multiple challenges under the GST law. These included:

• challenge to the retrospective cancellation of its GST registration by order dated 15.06.2025;
• challenge to the recovery made from its Electronic Cash Ledger on 27.05.2025; and
• challenge to the adjudication order dated 18.02.2025.

At the outset of the hearing, the petitioner confined the present writ petition only to the issue relating to retrospective cancellation of GST registration. The petitioner sought liberty to challenge the recovery proceedings and adjudication order separately through independent writ petitions.