M/s ROYAL ENTERPRISES v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s ROYAL ENTERPRISES
v.
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX EAST DELHI
W.P.(C) 2461/2025 & CM APPL. 22018/2025 dated 17.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Interim
Retrospective cancellation of registration – Fabricated SCN in writ – Department application under Section 379 r/w 215(1)(b) BNSS seeking action against petitioner – Writ petition challenged SCN and cancellation order relying on Riddhi Siddhi Enterprises – Court modified cancellation to prospective finding no reasons in annexed SCN – Department revealed annexed SCN fabricated (reasons deleted) and actual portal SCN contained reasons – Petitioner counsel unaware of fabricated SCN as same provided by client – Similar fabrication in 3 other writs by same counsel – Held: Final writ order recalled – Implementation stayed – Petitioner directed to personally present – All 4 writs listed together.
Represented By:
Counsel for the Petitioner: Pranay Jain & Karan Singh, Advs.
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