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

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 assig