Stalwart India Alloys Private Limited Vs Union of India & Ors (Delhi High Court)
Stalwart India Alloys Private Limited filed a petition under Articles 226 and 227 of the Constitution of India before the Delhi High Court challenging the cancellation of its Goods and Services Tax (GST) registration. The cancellation, issued by the Superintendent, Range-36, CGST Commissioner ate, Delhi, North Block, was effective retrospectively from 20th February 2024. The petitioner contended that the Anti-Evasion Branch of CGST Delhi North had conducted an inspection of its registered premises on 20th December 2024, finding the petitioner untraceable, which led to the initiation of cancellation proceedings. The petitioner submitted a reply on 4th January 2025, requesting a re-inspection, explaining that the absence was due to a family bereavement. The petitioner argued that adequate opportunity was not granted for personal hearing, the reply was not considered, and the prayer for re-inspection was ignored.
The SCN had fixed a personal hearing on 2nd January 2025, prior to the submission of the petitioner’s reply. The petitioner also contended that retrospective cancellation without explicit mention in the SCN is contrary to law. Counsel for the respondent asserted that personal hearing was offered but the petitioner did not appear and alleged evasion of the investigation.
