Global Products And Traders Vs Superintendent (Delhi High Court)
The Delhi High Court considered a challenge to a GST registration cancellation order dated 17.03.2026, which cancelled the petitioner’s registration retrospectively from 29.07.2025. The petitioner’s grievance was that the Show Cause Notice dated 03.03.2026 did not propose retrospective cancellation. Relying on Smart World Communications vs. Commissioner of Central Tax and CGST Delhi North, the Court held that where the SCN does not propose retrospective cancellation, the registration cannot be cancelled retrospectively. Accordingly, the Court set aside the order dated 17.03.2026 to the limited extent of its retrospective effect. The Respondent Department was permitted to issue a fresh SCN proposing retrospective cancellation and provide the petitioner an opportunity of hearing before passing a fresh order in accordance with law. The petition was disposed of.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. By way of the present Petition, the Petitioner, inter alia, seeks issuance of an appropriate writ quashing and setting aside the Show Cause Notice dated 03.03.2026, and the consequent Order dated 17.03.2026, issued by Superintendent, Dwarka Delhi, vide which the Goods and Services Tax (GST) Registration of the Petitioner came to be cancelled.
2. The primary and only substantive grievance raised by the Petitioner is with respect to the retrospective cancellation of its GST Registration. It is the Petitioner’s case that although GST Registration came to be cancelled vide Impugned Order dated 17.03.2026, the cancellation was made effective retrospectively with effect from 29.07.2025.
