GULAB NAGAR v. ASSISTANT COMMISSIONER WARD-26, STATE GOODS AND SERVICE TAX & ANR.

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

GULAB NAGAR

ASSISTANT COMMISSIONER WARD-26, STATE GOODS AND SERVICE TAX & ANR.

W.P. (C) 3383/2024 & CM. APPL. 13887/2024 dated 06.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Decision : In favour of assessee

Cancellation of registration retrospectively – Non-functioning at the given address – Incorrect field visit report not belonging to taxpayer – Revocation of registration – Writ petition challenges the order cancelling the petitioner’s GST registration, on the ground that the petitioner was not found functioning at the given address – Argued that reliance has been placed on a Field Visit Report dated 29.08.2023, which report does not pertain to the petitioner and pertains to some other entity at a different address – The Petitioner Submitted that he has already filed a revocation petition and candidly stated that in case a fresh field visit is required, the petitioner would be willing to accept the same – Held that: The entire proceedings of GST Registration cancellation are based on the field visit report which is not in relation to the Petitioner for which revocation application has been filed by the Petitioner – Directed the Respondent to take into consideration the revocation application filed by the Petitioner.

Represented By:

Counsel for the Petitioner: Anurag Rajput, Dhruv Bhardwaj & Prafulla, Advocates.

GULAB NAGAR v. ASSISTANT COMMISSIONER WARD-26, STATE GOODS AND SERVICE TAX & ANR.

GULAB NAGAR v. ASSISTANT COMMISSIONER WARD-26, STATE GOODS AND SERVICE TAX & ANR.

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