Radha Rani Metal Vs Principal Commissioner of Goods And Service Tax
Date: January 21, 2026
Subject Matter
Review to Revert Prospective GST Registration Cancellation to Retrospective Effect Rejected
Summary
The review application filed by the revenue department, seeking to reverse the High Court's earlier order that modified a GST registration cancellation from retrospective to prospective effect, has been rejected . The Court found no error apparent on…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Through this review application, the applicant is seeking exercise of review jurisdiction in the matter of order dated 30th January 2025 delivered in W.P.(C) No.1180 of 2025 titled as M/s Radha Rani Metal Vs. Principal Commissioner of Goods & Services Act, North Delhi. 2. Vide order dated 14th October, 2024, the registration of the petitio…