2025 (5) TMI 1974 - HC - GST

Cancellation of GST Registration certificate of the Petitioner with effect from 1st February 2023 - returns were not filed by the Petitioner for the previous six months - notice not issued to the petitioner - violation of principles of natural justice - HELD THAT - This Court notices that the impugned order has been passed without notice to the Petitioner. Further in respect of non-filing of returns since the Petitioner itself had sought cancellation of GST registration with effect from 1st February 2023 filing of returns for subsequent periods would not arise. The impugned order is modified and the cancellation of registration shall be with effect from 1st February 2023 as prayed by the Petitioner. Let the department carry out the necessary changes in the GST records. Petition allowed.

Summary

The Delhi High Court, in W.P.(C) 5965/2025, addressed a petition filed by Sparkle Gold under Articles 226 and 227 of the Constitution seeking a writ to direct cancellation of its GST registration from 1st February 2023. The petitioner challenged the impugned order dated 8th May 2024, which retrospectively cancelled its GST registration from 6th September 2018, contending that the cancellation was improper as the petitioner had applied for cancellation effective 1st February 2023 due to business difficulties.The Court observed that the impugned order was passed without notice to the petitioner and that since the petitioner had sought cancellation effective 1st February 2023, the issue of non-filing returns for subsequent periods was not applicable. Consequently, the Court modified the impugned order, holding that "the cancellation of registration shall be with effect from 1st February, 2023 as prayed by the Petitioner." The petition was allowed and disposed of accordingly, with directions for the department to update GST records.