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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 295/2024

M/S SHREYA INTERNATIONAL

PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND

TAXES & ANR.

Advocates who appeared in this case:

For the Petitioner:

For the Respondent

CORAM:-

HON’BLE MR. JUSTICE

HON'BLE MR.

SANJEEV SACHDEVA, J. (ORAL)

1.

Petitioner impugns order dated

registration of the petitioner was cancelled

from 10.07.2017

19.10.2021. Vide Show Cause Notice dated

called upon to show cause as to why the re

for the following reasons:

IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision

295/2024

M/S SHREYA INTERNATIONAL

versus

PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND

TAXES & ANR.

..... Responden

Advocates who appeared in this case:

Mr. A.K. Prasad, Advocate.

the Respondents:

Mr. Rajeev Aggarwal, ASC with Mr. Prateek and Ms.

Samridhi, Advocates.

HON’BLE MR. JUSTICE SANJEEV SACHDEVA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

Petitioner impugns order dated 04.11.2021, whereby the GST

registration of the petitioner was cancelled retrospectively

from 10.07.2017 and also impugns Show Cause Notice dated

. Vide Show Cause Notice dated 19.10.2021

called upon to show cause as to why the registration be not cancelled

for the following reasons:-

Page 1 of 4

IN THE HIGH COURT OF DELHI AT NEW DELHI

Date of decision: 18.01.2024

..... Petitioner

PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND

..... Respondents

Rajeev Aggarwal, ASC with Mr. Prateek and Ms.

whereby the GST

retrospectively with effect

Show Cause Notice dated

19.10.2021, petitioner was

gistration be not cancelled

Digitally Signed

By:VAISHALI PRUTHI

Signing Date:22.01.2024

14:15:47

Signature Not Verified

2.

Subsequently, the impugned order of cancellation dated

04.11.2021 was passed citing the

3.

We may note that though the Show Cause Notice states that

“non compliance of any specified provisions in the GST Act or the

mention which specific provisions have not been complied with

4.

The impugned order also seeks to cancel the registration with

retrospective effect from

show as to why the registration is sought to

retrospectively.

5.

Further, the Show Cause Notice also does not put the petitioner

to notice that the registration is liable to be cancelled retrospectively.

Accordingly, the petitioner had no opportunity to even object to the

retrospective cancellation

6.

Therefore, b

are bereft of any reasoning and particulars and are accordingly not

sustainable.

7.

In terms of Section 29(2) of the Central Goods and Services Tax

Act, 2017, the proper offic

person from such date including any retrospective date, as he may

deem fit if the circumstances set out in the said sub

satisfied. Registration cannot be cancelled with retrospective effect

Subsequently, the impugned order of cancellation dated

04.11.2021 was passed citing the following reason:-

We may note that though the Show Cause Notice states that

Rules made thereunder as may be prescribed”, however, it fail

mention which specific provisions have not been complied with

The impugned order also seeks to cancel the registration with

effect from 10.07.2017. There is no material on record to

show as to why the registration is sought to

he Show Cause Notice also does not put the petitioner

to notice that the registration is liable to be cancelled retrospectively.

Accordingly, the petitioner had no opportunity to even object to the

retrospective cancellation of the registration.

Therefore, both the show cause notices and the impugned order

are bereft of any reasoning and particulars and are accordingly not

In terms of Section 29(2) of the Central Goods and Services Tax

Act, 2017, the proper officer may cancel the GST registration of a

person from such date including any retrospective date, as he may

deem fit if the circumstances set out in the said sub

egistration cannot be cancelled with retrospective effect