M/s GAURAV AUTO (INDIA) v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s GAURAV AUTO (INDIA)
v.
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI
W.P.(C) 13153/2025 dated 28.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective effect – Wrongful availment of ITC – No reply filed to notice – Court noted in Subhana Fashion(2024 Taxo.online 2274) & Balaji Industries(2024 Taxo.online 2180) 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 – Applications to be adjudicated afresh – Petitioner to file reply by 15.10.2025 – Personal hearing shall be afforded to petitioner on email address & mobile no.
Represented By:
Counsel for the Petitioner: Karan Singh, Samridhi, Sarthak Verma, Kunal Jha & Himanshi Dhyani, Advs.
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