Ram Ashish Vs Union of India & Ors. (Delhi High Court)
The Delhi High Court delivered its order in a petition filed under Article 226 of the Constitution of India, challenging the cancellation of the petitioner’s GST registration dated 21st March, 2025, which was applied retrospectively from 14th June, 2024. The petitioner, operating from premises at Jeevan Park, New Delhi, held GST registration number 07HALPK9370K1ZX. A prior Show Cause Notice (SCN) dated 6th January, 2025 sought certain bank details from the petitioner, to which a reply was filed, and proceedings were initially dropped on 7th March, 2025. On the same day, a fresh SCN was issued alleging various violations including registration obtained by fraud or suppression of facts, non-conduct of business at the declared place, issuing invoices without supply, availing ITC in violation of law, and breaches of multiple GST rules. The petitioner did not respond to this SCN, resulting in the retrospective cancellation order dated 21st March, 2025.
The petitioner subsequently filed an application for revocation of the cancellation order on 16th May, 2025. A further SCN was issued to contest revocation, and the application was rejected on 2nd June, 2025. An appeal against this rejection was filed on 29th August, 2025, but remained pending. Counsel for the petitioner argued that retrospective cancellation was impermissible as it was not specifically proposed in the SCN, and the non-disposal of the appeal was causing business prejudice.
