M/s SUMIT SAREE CENTRE THROUGH ITS PROPRIETOR MR. RAJESH KUMAR v. COMMISSIONER OF DGST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SUMIT SAREE CENTRE THROUGH ITS PROPRIETOR MR. RAJESH KUMAR
v.
COMMISSIONER OF DGST & ANR.
W.P.(C) 13773/2025 & CM APPL. 56451/2025 dated 09.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective effect – Non filing of returns – Business address not correct – Petitioner submits alert notice issued against petitioner to various buyers and other business acquaintances/associates – Belated filing of returns – No reply filed to notice – Petitioner contends initial SCN did not contemplate retrospective cancellation – Order beyond reasons in SCN – Court noted in Subhana Fashion, Balaji Industries( and Ridhi Sidhi Enterprises if SCN does not contemplate retrospective cancellation, order cannot be passed directing retrospective cancellation – In absence of any reasoning or notice for retrospective effect cancellation beyond SCN date unsustainable – Held: Petition disposed – Department free to take any action if any other violation is found in respect of petitioner.
Represented By:
Counsel for the Petitioner: Parvesh Bansal, Rahul Bansal & Shivani Aggarwal, Advs.
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