2025 (6) TMI 341 - HC - GST

Retrospective cancellation of the GST registration - Respondent after seeking instructions submits that the cancellation be given effect to from the date of Show Cause Notice i.e. 04th September 2021 - HELD THAT - The cancellation of GST registration shall be w.e.f. 4th September 2021. Let the change be effected even in the GST portal. If the portal needs to be opened for the sake of filing of returns and any other documents the same shall be opened within a period of ten days. Petition disposed off.

Summary

The Delhi High Court, in a petition under Article 226 challenging the retrospective cancellation of GST registration no. 07AACPA3495P1ZF w.e.f. 01.07.2017, held that the cancellation shall be effective only from the date of the Show Cause Notice, i.e., 04.09.2021. The petitioner, M/s Natraj Steels, had changed its name and registration to M/s Natraj Industry (GST no. 07AACPA3495P2ZE) but failed to file returns under the original GSTIN due to business closure. The Court noted the appeal filed by the petitioner was beyond limitation and directed the cancellation date be amended accordingly. The order mandates updating the GST portal to reflect the revised cancellation date and allows reopening the portal for filing returns/documents within ten days. The petitioner was also directed to withdraw the pending appeal within two weeks. The writ petition was disposed of on these terms.