2025 (10) TMI 542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondents Through: Mr. Akshay Amritanshu, SSC with Ms. Drishtri Rawal, Mr. Mayur Goyal, Mr. Sarthak Srivastava, Advs. PRATHIBA M. SINGH, J. (ORAL) 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, assailing the order dated 5th March, 2025 (hereinafter, 'impugned orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....notice dated 3rd October, 2023 which was issued by the Department after an application was filed by the Petitioner seeking amendment of its principal place of business. 6. Thereafter, an ex-parte order was passed on 2nd May, 2024, rejecting the application for amendment of the principal place of business on the ground that no documents had been placed on record by the Petitioner. 7. The SCN ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ST Registration, the cancellation cannot be given retrospective effect. This position has been reiterated by this Court in various decisions including in 'Subhana Fashion v. Commissioner Delhi Goods and Service Tax (W.P. (C) 12255/2024)', 'M/S Balaji Industries v. The Principal Commissioner CGST Delhi North Commissionerate & Anr. (W.P.(C) 11913/2024)' and 'Ridhi Sidhi Enterprises v. Commissioner o....