RUBY BANSAL v. C.G.S.T. DELHI EAST COMMISSIONER & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
RUBY BANSAL
v.
C.G.S.T. DELHI EAST COMMISSIONER & ANR.
W.P.(C) 18496/2025 dated 05.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Retrospective cancellation of registration – Non-filing of returns for six months – Delayed appeal – No reply filed to SCN – Appeal rejected on limitation – Clients received ITC reversal notices – Petitioner relied on Anil Soni holding retrospective cancellation invalid without considering unintended ITC reversal consequences for customers – Court followed Ganpati Polymers where writ filed within limitation permits appellate remedy – Held: Writ petition disposed – Order set aside – Appellate Authority to hear appeal on merits with personal hearing notwithstanding delay explained by late SCN knowledge and COVID disruptions.
Represented By:
Counsel for the Petitioner: Rehan Narula, Sandeep Narula, Deepanshu Singh & Raj Kumar Mittal, Advs.
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