GAURAV vs SUPERINTENDENT, CGST

Judgment text excerpt

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 11th September 2025 + W.P.(C) 14022/2025 & CM APPL. 57358/2025 GAURAV .....Petitioner Through: Mr. Jitin Singhal, Adv. (M:9999919168) versus SUPERINTENDENT, CGST .....Respondent Through: Mr. Harpreet Singh, SSC with Mr. Jai Ahuja, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 57358/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 14022/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the cancellation of registration order dated 10th June, 2025 (hereinafter, ‘impugned order’) by which the retrospective cancellation of the GST registration of the Petitioner with effect from 19th October, 2023 has been directed. 4. A Show Cause Notice (hereinafter, ‘SCN’) was issued to the Petitioner on 20th September, 2024 with the following remarks: Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 14022/2025 Page 1 of 7 Signing Date:15.09.2025 11:19:29 5. However, a perusal of the impugned order shows that the same appears to have not been considered properly in respect of the allegation of excess Input Tax Credit (hereinafter, ‘ITC’), which has been availed of. Some explanation regarding the same has been provided by the Petitioner in his reply. 6. Moreover, retrospective cancellation is also not sustainable in terms of the decisions in ‘Ridhi Sidhi Enterprises v. Commissioner of Goods & Service Tax (CGST), South Delhi & Anr. (W.P.(C) 8061/2024). The relevant portion of the said decision reads as under: “5. As is manifest from a reading of Section 29, clauses (a)