M/s SUPREME ENTERPRISES 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 SUPREME ENTERPRISES

PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI

W.P.(C) 2971/2024 dated 14.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29 & 39

Decision : Disposed off

Retrospective cancellation of GST Registration- After restoration of GST Registration, the petitioner was served with a Show cause notice (SCN) on 06.06.2023 seeking cancellation of petitioner’s registration for non-furnishing of returns. SCN required the petitioner to appear before the signatory but contained incomplete information. Subsequently, an order was issued on 07.07.2023 cancelling the GST registration retrospectively from 18.01.2022 HELD:-Court observed that SCN and the order are bereft of any details-Also neither the SCN nor the order spells out the reasons for retrospective cancellation.-Referring Section 29(2) of the Act, court emphasizes that registration can be cancelled with retrospective effect only where such consequences are intended and are warranted – Since both wanted to cancel the registration, the court modified the order to the limited extent that registration shall now be treated as cancelled with effect from 26.07.2022 i.e., the date when the Petitioner closed down his business activities. Disposed of.

Represented By:

Counsel for the Petitioner: Pranay Jain & Karan Singh, Advocates

M/s SUPREME ENTERPRISES v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI

M/s SUPREME ENTERPRISES v. PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX NORTH DELHI

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