2026-VIL-1208-BOM
  1. Home
  2. 2026-VIL-1208-BOM

SGST High Court Cases

GST - Cancellation of registration with retrospective effect - Order travelling beyond the scope of SCN - SCN proposing cancellation of registration under Rule 21(a) on the ground that no business was conducted from the declared place of business – Cancellation of registration retrospectively from the date of registration - Earlier, an SCN on the same ground had led to cancellation which was revoked - Whether the order cancelling registration retrospectively, when the SCN did not propose retrospective cancellation, can be sustained - HELD - The SCN nowhere referred to the inclination of the authorities to cancel the registration with retrospective effect, hence the impugned order travelled beyond the scope and contents of the SCN. For the very same period, the earlier cancellation was restored upon being satisfied with the reasons in the revocation application - In the proceedings for penalty under Section 122, it was observed that the Input Tax Credit availed by the Petitioner was genuine, and the material indicated that the Petitioner may not be a fake supplier, the absence from the place of business being due to proceedings initiated by the lender bank. In such circumstances an opportunity needed to be given to the Petitioner to respond to the SCN in the interest of justice - The impugned order is quashed and set aside and the petitioner is directed to appear with reply and documents - Respondent is directed to adjudicate the SCN afresh on its own merits and the registration of the Petitioner stands revived - The Writ Petition is allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST & Customs updates: Sep'26
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?