AKASH BANSAL (PROPRIETOR M/S SHRI PREM JI TRADERS) vs SUPERINTENDENT RANGE - 109 CENTRAL GOODS AND SERVICES TAX DEPARTMENT, DELHI WEST, DIVISION- ROHINI

Judgment text excerpt

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 13th August, 2025 + W.P.(C) 3492/2025 AKASH BANSAL (PROPRIETOR M/S SHRI PREM JI TRADERS) .....Petitioner Through: Mr. Nitin Gulati & Ms. Reena Gandhi, Advs. (9313133000) versus SUPERINTENDENT RANGE - 109 CENTRAL GOODS AND SERVICES TAX DEPARTMENT, DELHI WEST, DIVISION- ROHINI .....Respondent Through: Mr Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey, Adv. (9871094948) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. This is a petition challenging the order dated 19th August, 2024 cancelling the GST registration of the Petitioner. The grievance of the Petitioner is that it has been cancelled with retrospective effect from 8th October, 2019. 3. Ld. Counsel for the Petitioner submits that the reason given is non- compliance of Rule 10A of the Central Goods and Services Rules, 2017. The said provision reads as under: “Rule 10A. Furnishing of Bank Account Details. - After a certificate of registration in FORM GST REG- 06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who Signature Not Verified Digitally Signed W.P.(C) 3492/2025 Page 1 of 10 By:KESHAV Signing Date:14.08.2025 16:10:23 have been granted registration under Rule 12 or, as the case may be Rule 16, shall within a period of thirty days from the date of grant of registration, or before furnishing the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1or using invoice furnishing facility, whichever is earlier, furnish information with respect to details of bank account on the common portal.” 4. As per the said pro