M/s GLOBE COAL COMPANY v. COMMISSIONER OF DGST, DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s GLOBE COAL COMPANY
v.
COMMISSIONER OF DGST, DELHI & ORS.
W.P.(C) 7207/2025 dated 04.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Non existent/non functioning at principal place of business – Appeal dismissed as time barred – SCN contained no proposal for retrospective cancellation – Power under Section 29(2) to cancel registration retrospectively cannot be exercised mechanically, SCN must indicate proposed retrospective effect and cancellation order must record objective reasons, given serious consequences on ITC chain – Following Riddhi Siddhi Enterprises(, Ramesh Chander and Delhi Polymers retrospective cancellation without notice and reasons unsustainable – Held: Cancellation to operate from SCN date – Department to proceed afresh including fresh inspection of principal place of business – Registration restored – Order set aside – Department to re enable portal access within one week and petitioner to file all pending returns with tax, interest and late fee.
Represented By:
Counsel for the Petitioner: Sanjeev, Adv.
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