NAMDHARI TIMMBER PVT LT THROUGH DIRECTOR VAJEER SINGH v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
NAMDHARI TIMMBER PVT LT THROUGH DIRECTOR VAJEER SINGH
v.
UNION OF INDIA & ORS.
W.P.(C) 11206/2025 & CM APPL. 46049/2025 dated 06.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Principal place of business non-existent – No reply filed to SCN nor personal hearing attended – Earlier application for amendment of principal place of business rejected ex-parte for non-filing of documents – De-sealing memo issued by department proving existence of premises – 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 – Held: Writ petition disposed – Retrospective cancellation set aside – Petitioner may bring de-sealing memo to department notice in case fresh SCN issued.
Represented By:
Counsel for the Petitioner: Ekta Kumari, Adv.
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