SWATI GUPTA v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR

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

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

SWATI GUPTA

COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR

W.P.(C) 5897/2024 & CM APPL. 24329/2024 dated 26.04.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Decision : In favour of assessee

Retrospective Cancellation of GST Registration – The petitioner’s application for Cancellation of GST registration was rejected stating reply was not satisfactory – Thereafter, the petitioner was served with a show cause notice (SCN) on 30.06.2021 seeking to cancel its registration without giving any specific reason – Thereafter, an order dated 28.10.2021 was issued cancelling the petitioner registration retrospectively. The order itself stated contradictory statements related to the petitioner’s reply – No returns had been filed post March 2020 due to closure of business – Held that: Observed that SCN and the order were bereft of any details – Also neither the SCN nor the order spells out the reasons for retrospective cancellation – Referring Section 29(2) of the Act – Emphasized that, registration can be cancelled with retrospective effect only where such consequences are intended and are warranted – Since, both wanted the registration to be cancelled , the court modified the order dated 28.10.2021 to the limited extent that registration now be treated as cancelled with effect from 20.06.2020 i.e., the date when petitioner filed an application seeking cancellation of GST registration.

Represented By:

Counsel for the Petitioner: Sumit K. Batra, Manish Khurana & Priyanka Jindal, Advocates

SWATI GUPTA v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR

SWATI GUPTA v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX & ANR

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