M/s RADHA RANI METAL v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI
High Court, Delhi
Nitin Wasudeo Sambre, Justice & Harish Vaidyanathan Shankar, Justice
M/s RADHA RANI METAL
v.
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI
W.P.(C) 1180/2025 dated 22.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration review – Respondent sought review of order modifying registration cancellation from retrospective effect to SCN date due to lack of reasons in original SCN and no prior notice of retrospective intent – Respondent contended non-retrospective cancellation breaches transaction chain and recovery claims against petitioner – Review jurisdiction limited to errors apparent on record, new evidence or analogous grounds per Kamlesh Verma (2013 Taxo.online 21) – Reopening concluded adjudication via overruled arguments impermissible, review not appeal in disguise – Held: Review petition rejected – Original order considered SCN deficiencies – Respondent could have conceded/withdrawn SCN earlier.
Represented By:
Counsel for the Petitioner: None
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