RAM ASHISH v. THE UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Madhu Jain, Justice
RAM ASHISH
v.
THE UNION OF INDIA & ORS.
W.P.(C) 16871/2025 & CM APPLs.69393-94/2025 dated 07.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Non-compliance with Rule 21 – Wrongful availment of ITC – Revocation application rejected – Appeal not yet decided – Retrospective cancellation not valid if not contemplated in SCN and not preceded by reasoned order – Retrospective cancellation requires objective satisfaction and clear reasons – Merely non-filing of returns for some period not sufficient to warrant retrospective cancellation – Cancellation to be effective only from date of SCN issuance – Held: Writ petition disposed -Appeal to be decided with personal hearing by 15.01.2026 – Access to GST portal to be provided for appeal within one week.
Represented By:
Counsel for the Petitioner: Bharat Singh, Adv.
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