M/s PERFECT CARE SOLUTIONS LLP (THROUGH ITS PARTNER SHRI SANJAY TIWARI) v. OFFICE OF COMMISSIONER CGST DELHI SOUTH (THROUGH ITS COMMISSIONER)
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Ajay Digpaul, Justice
M/s PERFECT CARE SOLUTIONS LLP (THROUGH ITS PARTNER SHRI SANJAY TIWARI)
v.
OFFICE OF COMMISSIONER CGST DELHI SOUTH (THROUGH ITS COMMISSIONER)
W.P.(C) 3640/2026 & CM APPL. 17764/2026 & CM APPL. 17765/2026 dated 01.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 29
Rule Number : Rule 21
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of registration – SCN under Section 29(2)(e) alleging fraudulent registration based on non-existent office – Petitioner submitted rent agreement and documents in reply – Order introduced new violations under Section 39(1) and Rule 21(a),(e) without fresh notice – Held: Order quashed – Fresh show cause notice liberty reserved – Ledger accounts to be unsealed.
Represented By:
Counsel for the Petitioner: Priyanka Goel, Advocate
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