SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR SHIV KUMAR SINGHAL v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR SHIV KUMAR SINGHAL

COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.

W.P.(C) 3617/2024 & CM APPL. 14947-48/2024 dated 12.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Decision : In favour of assessee

Order for cancellation of registration- without mentioning the specific reason of cancellation- Petitioner impugns order dated 27.02.2021 by which registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017 and Show Cause Notice dated 18.02.2021. Vide Show Cause Notice dated 18.02.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the reasons: “Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax.” and doesnot mention any cogent reason & petitioner had no opportunity to even object to the retrospective cancellation of the registration. Petitioner also filed a detailed reply to SCN but was not considered by the Proper Officer. – Held- The Court after analyzing the facts of this case, observed that Show Cause Notice and the impugned order are also bereft of any details accordingly the same cannot be sustained and neither the Show Cause Notice, nor the order spell out the reasons for retrospective cancellation. Further, both the Petitioner and the department want cancellation of the GST registration of the Petitioner, though for different reasons. Thus, the impugned order dated 27.02.2021 is modified to the limited extent that registration shall now be treated as cancelled with effect from 18.02.2021 i.e., the date when the Show Cause Notice was issued.

Represented By:

Counsel for the Petitioner: Rakesh Kumar, P.K. Gambhir & Akul Mangla, Advocates.

SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR SHIV KUMAR SINGHAL v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.

SINGLA ENTERPRISES THROUGH ITS PROPRIETOR MR SHIV KUMAR SINGHAL v. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR.

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