By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
HIGH COURT
62. [2025] 179 taxmann.com 18 (Delhi) Ajay Gupta vs. Sales Tax Officer dated 22-09-2025
Retrospective cancellation of GST registration is impermissible where the show cause notice does not propose such a retrospective effect. The cancellation shall be effected from the date of the issuance of SCN.
FACTS
The petitioner was granted GST registration with effect from 1st July, 2017 and filed its last GST returns in June, 2022. After filing the returns, petitioner applied for cancellation of GST registration in July 2022; however, no action was taken on the same for almost 2 years. Subsequently, in May 2024, a Show Cause Notice was issued by the Tax Officer, seeking additional information, including stock ledgers and other relevant data. Thereafter, the said application was rejected in June 2024. Immediately thereafter, a show cause notice was issued to the petitioner, alleging that the GST Registration was liable to be cancelled for non-furnishing of GST returns for a continuous period of six months. The petitioner furnished no reply to such notice and hence, the GST Regi
