M/S. SMART WORLD COMMUNICATIONS vs COMMISSIONER OF CENTRAL TAX AND CGST DELHI NORTH COMMISSIONERATE

Judgment text excerpt

$~74 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th September 2025 + W.P.(C) 13747/2025, CM APPL. 56395/2025 & CM APPL. 56396/2025 M/S. SMART WORLD COMMUNICATIONS .....Petitioner Through: Mr. Siddharth Malhotra & Ms. Ritika Goel, Advs. versus COMMISSIONER OF CENTRAL TAX AND CGST DELHI NORTH COMMISSIONERATE .....Respondent Through: Mr. Shlok Chandra, SSC with Mr. Anshuman Jindal, Adv. (7087330793) Ms. Urvi Mohan, Adv. for Ms. Vaishali Gupta, Adv. for GNCTD 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 by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, assailing the impugned order for cancellation of GST registration dated 17th March, 2022 (hereinafter, ‘impugned order’) by which the Petitioner’s GST registration has been cancelled retrospectively w.e.f. 29th September, 2018. 3. The Petitioner is a partnership firm of three partners namely, Mr. Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 13747/2025 Page 1 of 10 Signing Date:09.09.2025 17:58:56 Pankaj Kapur, Mr. Nikhil Jain and Mr. Hemant Arora. One of the partners, Mr. Hemant Arora has already passed away. 4. The Petitioner closed its business in June 2021. However, on 2nd February 2022, the Petitioner was served with a Show Cause Notice (hereinafter, ‘SCN’) for cancellation of the GST registration on the ground of non-filing of returns. In the said SCN, there was no ground set out that the proposed cancellation would be made retrospective. However, vide the impugned order dated 17th March 2022, the GST registration cancellation of the Petitioner was directed w.e.f. 29th September 2018. 5. The submission of ld. Counsel for the Petit