2025 (6) TMI 1150 - HC - GST

Cancellation of GST registration of the Petitioner with retrospective effect from 01 st July 2017 - it is the grievance of the Petitioner that the said revocation application is not being decided and the personal hearing has not been granted till date - HELD THAT - Considering that the revocation application is pending let a personal hearing be now granted to the Petitioner and the notice be served - After affording Petitioner a personal hearing the revocation application shall be decided within two months by the concerned Adjudicating Authority. The petition is disposed of.

Summary

The Delhi High Court, in W.P.(C) 7882/2025, addressed the petition filed under Article 226 challenging the order dated 07th March 2025, which cancelled the Petitioner's GST registration retrospectively from 01st July 2017 under Section 29(2)(e) of the Central Goods and Services Tax Act, 2017. The Petitioner sought quashing of this order and directions for consideration of a revocation application dated 08th April 2025.The Court noted the GST registration was initially suspended on 19th December 2024 and subsequently cancelled retrospectively. The Petitioner's grievance was the non-decision on the revocation application and the absence of a personal hearing. The Court directed that a personal hearing be granted forthwith, with notice served via specified email and mobile number. It ordered the concerned Adjudicating Authority to decide the revocation application within two months after the hearing.The petition was disposed of accordingly, with all pending applications also disposed.