CM APPL. 12411/2025 (Ex.)

Allowed, subject to all just exceptions.

The application stands disposed of.

1. The writ petitioner has approached this Court seeking the following reliefs:

“i. Issue of a writ in the nature of Certiorari for quashing the Order of Cancellation of GST Registration under 29 of the Central Goods and Service Tax Act, 2017 dated 20.03.2024 (Annexure P-3); AND/OR

ii. Issue a writ in nature of Certiorari for quashing of Order dated 10.01.2025 (Annexure P-6) whereby the Appeal filed by the Petitioner assailing the Order of Cancellation of GST Registration was dismissed by the Respondent No. 1 on the ground of limitation; AND/OR

iii. Issue a writ in the nature of Mandamus directing Respondents to restore the GST Registration 07AANFJ4541J1Z3 assigned to the Petitioner; AND/OR

iv. Issue of any other appropriate writ or direction which this Hon’ble Court may deem fit and proper in the circumstances of the case;

v. Any other order or relief as this Hon’ble Court deems fit and proper in the interest of justice.”

2. The challenge is principally laid to the order of 20 March 2024 pursuant to which the Goods and Services Tax, (1 GST) registration of the writ petitioner has come to be cancelled with retrospective effect from 09 November 2017. The said order is extracted hereinbelow:

“Order for Cancellation of Registration

This has reference to show cause notice issued dated 01/08/2023.

The effective date of cancellation of your registration is 09/11/2017.

3. It may be noted that a registered person furnishing return under sub-section (1) of section 39 of the CGST Act, 2017 is required to furnish a final return in FORM GSTR-10 within three months of the date of this order.

4. You are required to furnish all your pending returns.

5. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

Place: RANGE - 164

Date: 20/03/2024

Gaurav Kumar

Superintendent

Ward 84”

3. The aforesaid order was preceded by the issuance of a Show Cause Notice, (2 SCN) dated 01 August 2023 which reads as follows:

“Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1 Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts

You are hereby directed to furnish a reply to the notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on 08/08/2023 at 03:00 PM

If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the appointed date and time, the case will be decided ex parte on the basis of available records and on merits.

Please note that your registration stands suspended with effect from 01/08/2023

Kindly refer the supportive document attached for case specific details.

Place: Delhi

Date: 01/08/2023”

4. Although the record would bear out that the aforesaid SCN was duly served, the petitioner does not appear to have filed a response and which led to the passing of the final order dated 20 March 2024.

5. As is manifest from the aforesaid, neither the SCN nor the final order alludes to or rests upon any material on the basis of which the respondent would have formed the opinion that Section 29(2)(e) of the Central GST Act, 2017, (3 CGST Act) was violated nor did it embody an intent of a proposed retrospective cancellation of the GST registration of the petitioner.

6. We had insofar as the latter issue is concerned and bearing in mind the power that Section 29 of the CGST Act confers upon the respondents to cancel registration from a retrospective date, in Rid