M/S Bansal Enterprises v. Pr. Commissioner of Goods and Service Tax, Delhi West
Case brief
What is this about?
GST registration cancellation set aside by Delhi High Court in W.P.(C) 13379/2025 (decided 01.09.2025, coram Justices Prathiba M. Singh and Shail Jain). Petitioner M/s Bansal Enterprises vs Pr. Commissioner of GST Delhi West; impugned order dated 07.03.2025 cancelled GST registration retrospectively w.e.f. 12.04.2023 pursuant to SCN of 19.09.2024 alleging petitioner non-existing/non-operational at registered premises (premises owned by petitioner's mother); no reply filed to SCN. Held: denial of proper opportunity to reply/personal hearing, and retrospective cancellation beyond SCN contemplation contrary to law laid down in Subhana Fashion WP(C) 12255/2024, M/S Balaji Industries WP(C) 11913/2024, Ridhi Sidhi Enterprises WP(C) 8061/2024. Relief: order set aside, reply due 15.10.2025 to [email protected], personal hearing notice, fresh adjudication in accordance with law, rights left open.