JASLEEN KAUR KAPOOR W/O LATE JAGJEET SINGH KAPOOR (TRADE NAME- RKD OVERSEAS) v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
JASLEEN KAUR KAPOOR W/O LATE JAGJEET SINGH KAPOOR (TRADE NAME- RKD OVERSEAS)
v.
COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ORS.
W.P.(C) 8974/2024 & CM APPL. 36643/2024 dated 11.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Non-filing of returns for six months – SCN not served on petitioner widow – Business discontinued after proprietor death – Ex-parte order without hearing – Petitioner filed amended memo impleading herself as legal representative – Petitioner contends initial SCN did not contemplate retrospective cancellation – Order beyond reasons in SCN – Court noted in Subhana Fashion, Balaji Industries 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 – Returns filed till proprietor death – Held: Writ petition disposed – Retrospective cancellation set aside.
Represented By:
Counsel for the Petitioner: Wahaj Ahmad Khan & Monis Khan, Advs.
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