PUSPENDAR v. SUPERINTENDENT RANGE-152, CENTRAL GOODS AND SERVICES TAX & ANR.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

PUSPENDAR

SUPERINTENDENT RANGE-152, CENTRAL GOODS AND SERVICES TAX & ANR.

W.P.(C) 2761/2024 & CM APPL. 11241/2024 dated 23.02.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Decision : Matter remanded back

Cancellation of GST registration with retrospective effect – no specific reason mentioned – violation of principles of natural justice – The Petitioner impugns order dated 28.02.2023 whereby the GST registration of the petitioner was cancelled retrospectively. The impugn SCN was issued on the ground “In case, Registration has been obtained by means of fraud, wilful misstatement or suppression of facts.” The SCN does not give any reasons for cancellation of the registration. It merely states “Neither the tax payer nor any authorised person on behalf of the tax payer appeared for personal Hearing. – Held That – The SCN notice and the impugned order are bereft of any details accordingly the same cannot be sustained. In terms of Section 29(2) of the CGST Act, 2017, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. It is important to note that, according to the respondent, one of the consequences for cancelling a taxpayer’s registration with retrospective effect is that the taxpayer’s customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, it is not considered apposite to examine this aspect but assuming that the respondent’s contention in this regard is correct, it would follow that the proper officer is also required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted.

Represented By:

Counsel for the Petitioner: Nitin Gulati & Anurag Rajput, Advocates

PUSPENDAR v. SUPERINTENDENT RANGE-152, CENTRAL GOODS AND SERVICES TAX & ANR.

PUSPENDAR v. SUPERINTENDENT RANGE-152, CENTRAL GOODS AND SERVICES TAX & ANR.

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