VIJAY SALES ENTERPRISES v. SUPERINTENDENT RANGE-25

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

High Court, Delhi

Vibhu Bakhru, Justice & Amit Mahajan, Justice

VIJAY SALES ENTERPRISES

SUPERINTENDENT RANGE-25

W.P. (C) 13596/2023 & CM APPL. 53641/2023 dated 13.10.2023

Law : GST

Decision : In favour of assessee

Cancellation of registration – The petitioner has assailed an order dated 02.12.2022, cancelling the petitioner’s GST registration with retrospective effect from 12.12.2019 – The petitioner contended that he filed an application for cancellation of its registration wef 31.07.2022 as it had discontinued its business operation – Held that: Observed that, proper officer asked to furnish certain documents which petitioner failed to comply with and thereafter an order was passed rejecting the application on the ground that the petitioner had not provided the relevant documents – Thereafter, a SCN was issued alleging registration obtained by means of fraud, wilful misstatement or suppression of facts – While Court is of the view that Show Cause Notice was incapable of eliciting any meaningful response and the petitioner had denied that it was involved in any fraud or made any misstatement and suppressed any facts – Neither the Show Cause Notice nor the impugned order provides any clue as to why the petitioner’s GST registration was cancelled – The Show Cause Notice and the impugned order are liable to be set aside – Thus, the petition is allowed in the aforesaid terms.

Represented By:

Counsel for the Petitioner: Pulkit Verma & Piyush Pruthi, Advs.

VIJAY SALES ENTERPRISES v. SUPERINTENDENT RANGE-25

VIJAY SALES ENTERPRISES v. SUPERINTENDENT RANGE-25

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