2025 (4) TMI 1516 - HC - GST

Cancellation of Petitioner s Goods and Service Tax registration retrospectively with effect from 01st July 2017 - HELD THAT - Considering the nature of the matter and the reason for belated filing of returns for a few months the retrospective cancellation would be too harsh a measure. This Court is of the opinion that the impugned order cancelling the GST registration of the Petitioner retrospectively deserves to be set side. The retrospective cancellation of the GST registration of the Petitioner is set aside - Petition disposed off.

Summary

The Delhi High Court, in W.P.(C) 4957/2025, addressed a petition under Article 226 challenging the retrospective cancellation of the Petitioner's GST registration from 01st July 2017 by an impugned order dated 04th October 2022. The Petitioner, M/s Pack World (India), had filed regular GST returns until February 2022 but delayed filings during 2021-22 due to illness and surgery, supported by medical records. The Court held that "the retrospective cancellation would be too harsh a measure" given the circumstances and set aside the retrospective cancellation. The GST registration cancellation is upheld only from the date of the show cause notice (22nd June 2022). The Petitioner is permitted to file returns for March to June 2022, with GST Portal access extended until 31st May 2025. The Court disposed of the petition and related applications accordingly.