Banglore Sales Corporation through Its Proprietor Prem Kumar v. Commissioner of Dgst & Ors.
Case brief
What is this about?
Delhi High Court writ petition (W.P.(C) 9001/2025, decided 04.07.2025, Justices Prathiba M. Singh and Rajneesh Kumar Gupta) on retrospective cancellation of GST registration. Keywords: GST registration cancellation; retrospective cancellation from 01.07.2017; application for cancellation Form GST REG-02 ARN AA0703220761894 dated 28.03.2022; clarification beyond Rule 21A / Rule 21A(2A) Central Goods and Services Tax Rules, 2017; SCN dated 12.08.2024 for non-filing of returns untenable; rejection 09.08.2024; Appellate Authority dismissal 30.04.2025; cancellation modified to effective date 28.03.2022; Article 226 Constitution of India; Commissioner of DGST; Banglore Sales Corporation (Prem Kumar); petition disposed of.
What did the court decide?
Petition disposed of; the impugned cancellation order was modified so that the GST registration of the Petitioner stands cancelled from 28.03.2022 (the date of the Petitioner's cancellation application) instead of retrospectively from 01.07.2017; pending applications, if any, also disposed of.