EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED vs SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI AND ANR

Judgment text excerpt

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th August, 2025 + W.P.(C) 11334/2025 & CM APPL. 46540/2025 EWORLD BUSINESS SOLUTIONS PRIVATE LIMITED .....Petitioner Through: Mr. Gaurav Gupta & Mr. Jaspal Singh Sethi, Advs. versus SUPERINTENDENT, RANGE 94, CENTRAL GOODS AND SERVICE TAX, NEW DELHI AND ANR .....Respondents Through: Mr Akash verma, SSC for CBIC with Ms. Aanchal Uppal, Adv.,(Mobile No. 9697980007) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed, inter alia, challenging the impugned order for cancellation of registration dated 18th March, 2025 by which the GST registration of the Petitioner has been cancelled retrospectively with effect from 1st July, 2017. 3. The grievance of the Petitioner is that the Show Cause Notice (hereinafter, “SCN”), which was issued on 31st December, 2024, merely called upon the Petitioner to show cause as to why its registration should not be cancelled for non-filing of the returns for the prescribed period. However, thereafter, the returns have in fact been filed by the Petitioner. Signature Not Verified W.P.(C) 11334/2025 Page 1 of 13 Digitally Signed By:DHIRENDER KUMAR Signing Date:02.09.2025 18:11:09 4. The submission on behalf of the Petitioner by Mr. Gaurav Gupta, ld. Counsel is that under Rules 22 (1) and (4) of the Central Goods and Service Tax Rules, 2017 (hereinafter “CGST Rules”), once the returns have been filed, the proceedings under Section 29 of the Central Goods and Services Tax Act (hereinafter “the Act”) have to be dropped. 5. It is relevant that in the impugned order dated 18th March, 2025, the ground for cancellation of registration is that on physical verification of th