S. R. ENTERPRISES THROUGH ITS PROPRIETOR SUSHIL KUMAR v. SALES TAX OFFICER CLASS II / AVATO, WARD 84 THROUGH ITS ASSISTANT COMMISSIONER

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Renu Bhatnagar, Justice

S. R. ENTERPRISES THROUGH ITS PROPRIETOR SUSHIL KUMAR

SALES TAX OFFICER CLASS II / AVATO, WARD 84 THROUGH ITS ASSISTANT COMMISSIONER

W.P.(C) 18097/2025 dated 02.12.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of revenue

Retrospective cancellation of registration – Petitioner contended SCN vague and unaware of order due to lack of techno-savviness – Registration obtained at new business place in Ghaziabad, appeals filed against other notices – Explanation of five-year delay in discovering order disbelieved – Held: Petition completely barred by latches – Dismissed along with pending applications.

Represented By:

Counsel for the Petitioner: Nirmal Dixit, Adv.

S. R. ENTERPRISES THROUGH ITS PROPRIETOR SUSHIL KUMAR v. SALES TAX OFFICER CLASS II / AVATO, WARD 84 THROUGH ITS ASSISTANT COMMISSIONER

S. R. ENTERPRISES THROUGH ITS PROPRIETOR SUSHIL KUMAR v. SALES TAX OFFICER CLASS II / AVATO, WARD 84 THROUGH ITS ASSISTANT COMMISSIONER

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