RAM ASHISH v. THE UNION OF INDIA & ORS.

Case snapshot

Sections / provisions: GST statutory provision - Section 16; GST statutory provision - Section 29; GST statutory provision - Section 29(2)

Questions before the Court / Tribunal

• Issue and context: The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order for Cancellation of Registration of the Petitioner dated 21 st March, 2025 (hereinafter, ‘impugned order’ ). Vide the impugned order, the GST registration of the Petitioner has been cancelled retrospectively from 14th June, 2024. Operative disposition: The petition is disposed of in these terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE MADHU JAIN JUDGE NOVEMBER 7, 2025
• Which factual, statutory and procedural conditions controlled the requested relief?
• How did the forum apply the governing provisions to the evidence and procedural history recorded in this case?

Material facts and procedural background

W.P.(C) 16871/2025 Page 1 of 10 $~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 7th November, 2025 + W.P.(C) 16871/2025 & CM APPLs.69393-94/2025 RAM ASHISH .....Petitioner Through: Mr. Bharat Singh, Adv. (M: 7011811261) versus THE UNION OF INDIA & ORS. .....Respondents Through: Mr. Akshay Amritanshu, Senior Standing Counsel, Ms. Drishti Rawal, Mr. Abhay Nair, Mr. Mayur Goyal & Mr. Sarthak Srivastava, Advs. (M: 9931282222) Mr. Mohit K Mudgal, SPC , Ms. Vinita Sejwal, Ms. Harshita Verma & Mr. Tushar Upadhyay, Advs. for R-1. (M: 8595206803) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order for Cancellation of Registration of the Petitioner dated 21 st March, 2025 (hereinafter, ‘impugned order’ ). Vide the impugned order, the GST registration of the Petitioner has been cancelled retrospectively from 14th June, 2024. 3. This case has some history. The Petitioner claims to have a place of business at Khasra No. 493 & 494 Extension Street No. 11, Ground Floor,

W.P.(C) 16871/2025 Page 2 of 10 Jeevan Park, New Delhi. The Petitioner obtained a GST registration bearing no. 07HALPK9370K1ZX. A Show Cause Notice (hereinafter, ‘SCN’) was issued to the Petitioner on 6th January, 2025 seeking certain bank details from the Petitioner to which a reply was duly filed by the Petitioner and, thereafter, the proceedings were dropped on 7th March, 2025. 4. However, on the very same day i.e., 7th March, 2025 another SCN was issued to the Petitioner giving various reasons for cancellation of the GST registration of the Petitioner. The said reasons are as under: “1. Section 29(2)(e)-registration obtained by means of fraud, wilful misstatement or suppression of facts 2.

W.P.(C) 16871/2025 Page 3 of 10 rejected. Thereafter, the Petitioner filed an appeal on 29 th August, 2025 assailing the order dated 2nd June, 2025. 7. It is the submission of ld. Counsel for the Petitioner that the retrospective cancellation of the GST registration of the Petitioner is not tenable. Further, ld. Counsel for the Petitioner submits that the appeal filed by the Petitioner is also not being decided, thereby causing irreparable prejudice to the Petitioner’s business activities. 8. Heard. The settled legal position is that if the SCN did not contemplate retrospective cancellation, the order cannot retrospectively cancel the registration of the Petitioner. This is clear from the decision of this Court in W.P.(C) 3492/2025 titled Akash Bansal (Proprietor M/s Shri Prem Ji Traders) v.

13. In view of the above, we set aside the impugned order. The respondents are directed to restore the petitioner’s GST registration forthwith.” 9. The relevant part of the judgment in “M/s Balaji Industries (Vipin Kumar) (Supra) is as under: “8. It is apparent from the above that the reasons as set out in the impugned order were not the reasons as set out in the SCN. Further, the SCN also did not propose cancellation of the petitioner’s GST registration with retrospective effect from 11.09.2017. 9. The petitioner filed an appeal against the impugned order cancelling its registration. However, the same was rejected by the appellate authority by the order dated 14.05.2024 on the ground that the petitioner’s appeal was barred by limitation.

W.P.(C) 16871/2025 Page 5 of 10 its business. The petitioner is, essentially, aggrieved by cancelling of its GST registration with retrospective effect. 12. The present petition was listed on 29.08.2024 and the learned counsel appearing for the respondents sought time to take instructions. 13. The learned counsel for the respondents states that the respondents have no objection if the cancellation of the petitioner’s GST registration is made operative with effect from the date of the SCN, that is, with effect from 24.05.2022. 14. In view of above, the present petition is disposed of with the direction that the petitioner’s GST registration stands cancelled with effect from 24.05.2022 (being the date on which it was suspended) and not with retrospective effect from 11.09.2017.

Appellant / petitioner / assessee submissions

In fact, in our view, order dated 15.12.2021 does not qualify as an order of cancellation of registration. On one hand, it states that the registration is liable to be cancelled and on the other, in the column at the bottom there are no dues stated to be due against the petitioner and the table shows nil demand. 7. Learned Counsel for the Petitioner submits that the said order reflected that the GST registration of petitioner stands cancelled from 01.07.2017 even though returns thereafter have been filed by the Petitioner. 8. He further submits that the petitioner is no longer interested in continuing the business and the business has been discontinued.

Revenue / respondent submissions

The judgment does not separately label the respondent’s submissions in an independently extractable passage. No contention is inferred; read the full record.

Court / Tribunal analysis and reasoning

W.P.(C) 16871/2025 Page 6 of 10 power to cancel retrospectively can neither be robotic nor routinely applied unless circumstances so warrant. When tested on the aforesaid precepts it becomes ex facie evident that the impugned order of cancellation cannot be sustained. 6. We note that while dealing with the right of the respondents to cancel GST registration with retrospective effect and the manner in which such power should be exercised in accordance with the statutory scheme was an issue which was noticed in Ramesh Chander vs Assistant Commissioner of Goods and Services Tax, Dwarka Division, CGST Delhi & Anr. The Court in Ramesh Chander taking note of the contours of Section 29 had held:- “1-5…..

6. Neither the show cause notice, nor the order spell out the reasons for retrospective cancellation. In fact, in our view, order dated 13.07.2022 does not qualify as an order of cancellation of registration. 7-8…… 9. In terms of Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel the GST registration of a person from such date including any retrospective date, as he may deem fit if the circumstances set out in the said sub-section are satisfied. The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria.

Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted.” 8. In view of the aforesaid and in light of an abject failure on part of the authority to assign even rudimentary reasons for a retroactive cancellation, we find ourselves unable to sustain the order impugned.” 11. Thus in view of the settled legal position captured above, the cancellation of Petitioner’s GST Registration is, accordingly, directed to be effective from the date of issuance of the SCN i.e., 6th August 2024. The Department is, however, free to proceed in accordance with law qua the Petitioner in case, it still intends to direct retrospective cancellation.” 9.

Operative decision and relief

Thus, a taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. 11. The show cause notice does not even state that the registration is liable to be cancelled from a retrospective date. 12. The petition is allowed. The impugned show cause notice dated 07.04.2022, order of cancellation dated 13.07.2022 and the order in appeal dated 29.12.2023 are accordingly set aside. GST registration of the petitioner is restored, subject to petitioner filing requisite returns upto date.” 7. We further take note of the judgment in Delhi Polymers vs Commissioner, Trade and Taxes & Anr. wherein the following was observed :- “1-3….. 4. Show Cause Notice dated 04.09.2021 was issued to the Petitioner seeking to cancel its registration.

W.P.(C) 16871/2025 Page 10 of 10 mobile no.: ● Email Address: legalfighters16@gmail.com ● Mobile No.: 7011811261 11. Let the access to the GST Portal, if not already available, be provided to the Petitioner within one week to enable the Petitioner to pursue the appeal, file documents, etc. 12. The petition is disposed of in these terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE MADHU JAIN JUDGE NOVEMBER 7, 2025 dj/ck

Ratio and legal principle

The narrow proposition associated with RAM ASHISH v. THE UNION OF INDIA & ORS. concerns issue and context: the present petition has been filed by the petitioner under article 226 of the constitution of india, inter alia, challenging the order for cancellation of registration of the petitioner dated 21 st march, 2025 (hereinafter, ‘impugned order’ ). vide the impugned order, the gst registration of the petitioner has been cancelled retrospectively from 14th june, 2024. operative disposition: the petition is disposed of in these terms. pending applications, if any, are also disposed of. prathiba m. singh judge madhu jain judge november 7, 2025 The proposition cannot be separated from the judgment’s facts, the governing statutory version, the forum’s jurisdiction, and the exact relief recorded in W.P.(C) 16871/2025.

For working-paper purposes, the decision should be cited only after matching the material facts and reading the passages under the judgment-grounded record above. The editorial outcome label “Allowed / set aside” is a navigation aid; it does not replace the operative order or explain every issue in a multi-issue case.

Why this judgment matters

This decision is relevant when a file raises the same central question identified in the source headnote: Issue and context: The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the Order for Cancellation of Registration of the Petitioner dated 21 st March, 2025 (hereinafter, ‘impugned order’ ). Vide the impugned order, the GST registration of the Petitioner has been cancelled retrospectively from 14th June, 2024. Operative disposition: The petition is disposed of in these terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE MADHU JAIN JUDGE NOVEMBER 7, 2025 Its practical value lies in the way the Delhi High Court connected the governing provisions—GST statutory provision - Section 16; GST statutory provision - Section 29; GST statutory provision - Section 29(2)—to the procedural posture and evidence before it.

The authority level is High Court. That affects persuasive or binding weight, but authority level alone is never enough. Territorial jurisdiction, statutory period, the identity of the challenged order, and later appellate treatment must all be checked before the case is used in advice, a submission, or litigation strategy.

Practitioner action points

• Begin with the complete judgment and mark the paragraphs supporting the exact proposition relied upon.
• Match the statutory version of GST statutory provision - Section 16; GST statutory provision - Section 29; GST statutory provision - Section 29(2) and the decision date 2025-11-07; do not assume the current text is identical.
• Compare the notice, assessment, appeal or other procedural sequence with the chronology recorded in this case.
• Verify the stated later-history status and any review, appeal, SLP, curative or rectification proceedings before citation.
• Record why the client’s evidence is materially similar, and also record any fact capable of distinguishing the result.

Does this case match your facts?

Detailed reliance and distinction analysis

Identity check. Confirm that the cited cause title is RAM ASHISH v. THE UNION OF INDIA & ORS., the proceeding is W.P.(C) 16871/2025, and the decision is dated 2025-11-07. These fields are taken from the judgment record and should appear exactly in the citation note.

Bench check. The judgment identifies the coram as JUSTICE PRATHIBA M. SINGH JUSTICE MADHU JAIN. A later order by another bench, a larger bench, or a higher forum may alter the weight or interpretation of the proposition.

Provision check. The source associates the dispute with GST statutory provision - Section 16; GST statutory provision - Section 29; GST statutory provision - Section 29(2). The practitioner should place the historical statutory text next to the current text and identify every amendment, proviso, explanation, rule or notification that could change the analysis.

Fact check. The source issue is not a free-standing abstract rule. It arises from the concrete record summarized above. A reliable application note should list the common facts, the different facts, and whether each difference affects jurisdiction, admissibility, limitation, burden, computation or relief.

Remedy check. The recorded result is Allowed / set aside. Where a matter is remanded, set aside, partly allowed, or disposed with directions, the exact operative language is more important than a binary winner/loser label.

History check. The current closure state is REVIEW_APPEAL_SLP_SUBSEQUENT_TREATMENT_CHECK_PENDING. If that state is pending, the page does not assert that no later case exists. It means the check remains open and must be completed at the point of professional reliance.

Section / provision impact

• GST statutory provision - Section 16 — apply the exact version considered in the judgment.
• GST statutory provision - Section 29 — apply the exact version considered in the judgment.
• GST statutory provision - Section 29(2) — apply the exact version considered in the judgment.

Case network

• Sun International Limited v. Commissioner of Delhi Goods and Services Tax and Another — Delhi High Court · Allowed / set aside
• Globe Overseas Pvt. Ltd. through Director Vipin Mittal v. Commissioner of DGST and Others — Delhi High Court · Allowed / set aside
• M/s Padam Kishore and Company through Proprietor Naveen Sachdeva v. Union of India and Others — Delhi High Court · Allowed / set aside
• T V Sundram Iyengar and Sons Private Limited v. Commissioner of GST (State) and Others — Delhi High Court · Allowed / set aside

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