Bhagvan Singh Vs Commissioner of DGST & Anr
Date: February 4, 2026
Subject Matter
Retrospective GST Registration Cancellation Set Aside for Lack of Stated Reasons in Notice and Order
Summary
The High Court set aside an order dated 12.10.2023 and the associated Show Cause Notice dated 15.01.2023, which had retrospectively cancelled the petitioner's GST registration. The Court found that the authorities failed to record specific reasons fo…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The present writ petition assails order dated 12.10.2023 passed by the Sales Tax officer Class II/ AVATO Ward 29 (respondent no. 2) whereby the petitioner’s Goods and Services Tax1 registration has been cancelled retrospectively with effect from 04.10.2018. 2. The petitioner, who is engaged in the business of trading retail and wholesale garme…