Smart World Communications Vs Commissioner of Central Tax And CGST
Date: September 7, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, SHAIL JAIN
Subject Matter
Retrospective cancellation unsustainable if the SCN failed to propose it.
Summary
The petitioner, a partnership firm that had closed its business in June 2021, filed a petition challenging the retrospective cancellation of its GST registration. The firm was issued a show cause notice (SCN) on February 2, 2022, on the ground of non…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia , assailing the impugned order for cancellation of GST registration dated 17th March, 2022 (hereinafter, ‘impugned order’ ) by which the Petitioner’s GST regist…