A writ petition challenged the retrospective cancellation (ab initio) of a proprietorship's GST registration. The respondent conceded cancellation should operate from the show cause notice date. The Court modified the order so cancellation takes effect from the SCN date, not earlier.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
$~20
* IN THE HIGH COURT OF DELHI AT NEW DELHI
..... Petitioner Through Mr.Pulkit Verma and Mr.Upender Sam, Advocates.
versus
COMMISSIONER, DELHI GOODS AND SERVICE TAX
..... Respondent Through Mr.Rajesh Aggarwal, ASC.
CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA O R D E R
% 02.07.2024
under:-
“a) A Writ of Certiorari under Article 226/227 of the Constitution of India quashing/set aside the impugned order dated 07.10.2021 passed by the Respondent to the extent of cancellation of registration ab initio and in furtherance thereof cancelling the GST registration w.e.f., 02.09.2021 i.e., the date of issuance of show cause notice; or/and
b) Without prejudice, a Writ of Mandamus under Article 226/227 of the Constitution of India directing the Respondent to cancel the GST registration w.e.f., 01.12.2020 i.e., the date Petitioner ceased to carry on business and failed to file GST returns.”
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 19:18:55
2017 (hereafter the CGST Act ) on 01.07.2017 and was assigned the Goods and Services Tax Identification Number (GSTIN) 07ANUPA4701D1ZC.
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 19:18:55
VIBHU BAKHRU, J
SACHIN DATTA, J
JULY 02, 2024 M
Click here to check corrigendum, if any
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 19:18:55
1 issue framed by the court
Whether GST registration cancelled ab initio could be given retrospective effect without a specific reason for retrospective cancellation.
3 provisions across 3 enactments
M/S A S Garments
Commissioner, Delhi Goods and Service Tax
Vibhu Bakhru
Sachin Datta
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
