M/s STALWART INDIA ALLOYS LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Madhu Jain, Justice
M/s STALWART INDIA ALLOYS LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 16845/2025 & CM APPLs.69232/2025 dated 07.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Petitioner untraceable at business premises during inspection – Petitioner claimed absence due to family bereavement and sought re-inspection – Date for hearing fixed prior to reply – No adequate opportunity – Non-consideration of reply – Denial of re-inspection – Department argued petitioner evaded investigation, hearing granted but petitioner absent – Retrospective cancellation without explicit mention in SCN contrary to law as held in Subhana Fashion, Balaji Industries and Ridhi Sidhi Enterprises – Held: Writ petition disposed – Order set aside – Department to grant fresh hearing and conduct re-inspection of premises after notice – Petitioner to cooperate with investigation.
Represented By:
Counsel for the Petitioner: Sandeep Goyal, Sr. Adv. with Aakriti & Mansi Gupta, Advs.
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