POOJA ENTERPRISES v. SALES TAX OFFICER CLASS II AVATO WARD 72 DELHI & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
POOJA ENTERPRISES
v.
SALES TAX OFFICER CLASS II AVATO WARD 72 DELHI & ANR.
W.P.(C) 8276/2025 & CM APPL. 36067/2025 dated 19.08.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration – Retrospective effect – Scope of SCN – Validity of order – SCN proposed cancellation on ground petitioner not conducting business from declared premises – Reply filed with photographs – Court noted in Subhana Fashion(2024 Taxo.online 2274), Balaji Industries(2024 Taxo.online 2180) 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 – Order set aside – Applications to be adjudicated afresh – Petitioner to file reply by 30.09.2025 – Personal hearing shall be afforded to petitioner on email address & mobile no – GST portal access to be restored and returns allowed to be filed.
Represented By:
Counsel for the Petitioner: Dr. Amit George, Adv.
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