M/S V R IMPEX THROUGH ITS PROPRIETOR MR VISHAL vs COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR

Judgment text excerpt

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11th August, 2025 + W.P.(C) 5264/2025 & CM APPL. 23941/2025 M/S V R IMPEX THROUGH ITS PROPRIETOR MR VISHAL .....Petitioner Through: Mr. Parveen Kumar Gambhir, Adv. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR .....Respondents Through: Ms. Vaishali Gupta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the retrospective cancellation of its GST registration with effect from 30th August 2019 vide order for cancellation of registration dated 16th March, 2023. 3. A Show Cause Notice dated 4th April, 2022 (hereinafter, ‘SCN’) for cancellation of GST Registration was issued to the Petitioner on the ground that the principal place of business was not found at the time of field visit. However, it is the case of the Petitioner that this SCN did not put to the Petitioner that the GST registration cancellation would be given effect to retrospectively. Relevant portion of the SCN is extracted herein below: Signature Not Verified Digitally Signed W.P.(C) 5264/2025 Page 1 of 10 By:DHIRENDER KUMAR Signing Date:13.08.2025 12:44:55 4. Retrospective cancellation of GST Registration in this manner has been held to be impermissible by this Court in various decisions, including in terms of the judgments in ‘Subhana Fashion v. Commissioner Delhi Goods and Service Tax (W.P. (C) 12255/2024)’, “M/S Balaji Industries v. The Principal Commissioner CGST Delhi North Commissionerate & Anr. (W.P.(C) 11913/2024)’ and ‘Ridhi Sidhi Enterprises v. Commissioner of Goods & Service Tax (CGST), South Delhi & Anr. (W.P.(C) 8061/2024)’. 5. The relevant portions of the decision