RASI INNOVATION PVT LTD vs SUPERINTENDENT, WARD 84, DELHI GST & ANR.

Judgment text excerpt

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th May, 2025 + W.P.(C) 6691/2025 RASI INNOVATION PVT LTD .....Petitioner Through: Mr. Puneet Rai & Ms. Srishti Sharma, Advocates. versus SUPERINTENDENT, WARD 84, DELHI GST & ANR. .....Respondents Through: Ms. Monica Benjamin SSC with Ms. Nancy Jain, Advocate. Mr. Sumit K Batra, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 30348/2025(for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 6691/2025 3. The present petition has been filed by Petitioner – Rasi Innovation Pvt. Ltd. under Article 226 & 227 of the Constitution of India challenging the order dated 23rd May, 2024 (hereinafter, ‘the impugned order’) by which the Goods and Service Tax Registration (hereinafter, ‘GST Registration’) of the Petitioner has been cancelled with retrospective effect from 10th May 2018. 4. The Petitioner was issued a show cause notice dated 10th March, 2023 (hereinafter, ‘the SCN’) in respect to the cancellation of its GST Registration. Signature Not Verified Signed By:NAMITA W.P.(C) 6691/2025 Page 1 of 5 DHYANI Signing Date:22.05.2025 16:37:23 However, no reply was filed by the Petitioner to the SCN. 5. The case of the Petitioner, as per Mr. Rai, ld. Counsel for the Petitioner is that the GST registration was obtained by the Petitioner on 9th May, 2018. Thereafter, some time in September, 2022 the Petitioner’s Director, Mr. Rakesh Jain was suffering from ill health and was unable to file the GST Returns. It is further submitted that GST Returns were thereafter duly filed till March, 2023. 6. It is submitted that the Petitioner is aggrieved by the retrospective cancellat