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SR ENTERPRISES vs. PR. COMMISSIONER OF GOODS AND SERVICE TAX, EAST DELHI
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Pranav Jain
Karan Singh
Res. Counsel
Piyush Beriwal
Sandip Munjan
Jyotsna Vyas

Petitioner / Applicant

SR ENTERPRISES
Respondent PR. COMMISSIONER OF GOODS AND SERVICE TAX, EAST DELHI
Court Delhi High Court
State

Delhi

Date Feb 3, 2025
Order No.

W. P. (C) 685/2025

Citation

2025(2) TAXREPLY 12409
Original Order
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ORDER

ORDER CM APPL. 3319/2025 Allowed, subject to all just exceptions. Application shall stand disposed of. W. P.(C) 685/2025 1. The writ petitioner assails the validity of the final order dated 23 November 2024 in terms of which its Goods and Services Tax GST registration came to be cancelled with retrospective effect from 13 February 2024. 2. It becomes pertinent to note that the proceedings had come to be initiated pursuant to a Show Cause Notice SCN dated 7 November 2024. That notice embodied no intent or disclosure of the respondents contemplating cancellation from a retrospective date. 3. We had in this regard and bearing in mind the power which Section 29 of the Central Goods and Services Tax Act, 2017 Act confers upon the respondents to cancel registration from a retrospective date, in Riddhi Siddhi Enterprises vs. Commissioner of Goods and Services Tax (CGST), South Delhi & Anr.4 held as follows: “5. As is manif....

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