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M/s SALASAR TRADING COMPANY v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI

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M/s SALASAR TRADING COMPANY v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
M/s SALASAR TRADING COMPANY
v.
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI
W.P.(C) 1509/2024 dated 04.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29
Rule Number : Rule 23
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Cancellation of GST Registration –Petitioner aggrieved by the impugned order dated 31.07.2023 for cancellation of registration retrospectively wef 28.05.2022 & impugned SCN dated 18.07.2023 seeking to cancel registration in accordance with Section 29(2)(e) i.e. registration obtained by means of fraud, wilful misstatement or suppression of facts. The SCN mentioned petitioner to appear on 25.07.2023 at 10:45AM before the undersigned. However, the said Notice does not give the name of the officer or place where the petitioner has to appear. Further, the digital signatures in the Show Cause Notice merely mentions “digitally signed by DS GOODS AND SERVICES TAX NETWORK 07.” Thereafter, the impugned order was passed. –Held – The Court observed that the SCN is incapable of eliciting any reason as it does not indicate what fraud allegedly perpetuated by the petitioner or any wilful misstatement was made by the petitioner or any material fact was suppressed by the petitioner. Also, the show cause notice and the impugned order are bereft of any details accordingly the same cannot be sustained. Therefore, order dated 31.07.2023 cannot be sustained and is accordingly set aside. The GST registration of the petitioner is restored.

Represented By:

Counsel for the Petitioner: Pranay Jain, Advocate

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