Shri Ram And Sons v. Commissioner, Central Goods And Services Tax And Another



 


    

   

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012 1.

Through show cause notice dated 19.05.2023, the petitioner was put to notice as to why its GST registration be not cancelled, to which no written response was filed by the petitioner. Thereafter, through order dated 23.06.2023, the petitioner's GST registration was cancelled w.e.f. 20.05.2019. The petitioner then filed an application under Section 30 of the Central Goods and Services Tax Act, 2017 seeking therein revocation of cancellation of its GST registration which was rejected on 27.07.2023. The petitioner's statutory appeal filed against the retrospective cancellation of its GST registration was also dismissed by the appellate authority through order dated 07.02.2024. Retrospective cancellation of the petitioner's GST registration is the subject matter of challenge through this petition. * A perusal of the show cause notice dated 19.05.2023 reveals that

 the only reason on the basis whereof the petitioner's GST registration was sought to be cancelled is "PV conducted on 19.05.2023 but at declared PPoB other firm was functioning". The said show cause notice also does not put the petitioner to notice that its GST registration is sought to be cancelled retrospectively.

3.

In the light of the above factual position, the petitioner's case is fully covered in its favour by a recent Division Bench judgment of this Court dated 20.02.2026 in CWP-16770-2024 - M/s Bansal Casting vs. Union of India and another, wherein it has been held as follows: -
  

                

            

 

  

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Learned counsel for the respondents has not been able to distinguish the applicability of M/s Bansal Casting's case (supra) to the petitioner's case.

5.

In the light of the above, we unhesitantly set aside the show cause notice dated 19.05.2023; order dated 23.06.2023 retrospectively cancelling the petitioner's GST registration; order dated 27.07.2023 rejecting the petitioner's revocation application and the order dated 07.02.2024 through which the petitioner's appeal, filed against the retrospective cancellation of its GST registration was dismissed by the appellate authority. However, the respondents are granted liberty to proceed afresh against the petitioner with regard to retrospective cancellation of its GST registration, in accordance with law.

6.

The petition is allowed in the above terms.

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