2025 (11) TMI 834

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....s. Mansi Gupta, Advs. For the Respondents Through: Mr. Shubham Tyagi (SSC, CBIC), Ms. Navruti Ojha, Ms. Anupam Ojha, Mr. Rishabh Chauhan, Mr. Harish Saini Mr. Awadesh Kumar Singh, Adv. for R-1(UOI). PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. CM APPL. 69233/2025 (for exemption) 2. Allowed subject to all just exceptions. Accordingly, the applicatio....

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.... Delhi North had conducted an inspection of the Petitioner's principal place of business on 20th December, 2024, and the Petitioner was found untraceable on the said premises, hence the process for cancellation was initiated. 6. Thereafter, a reply was filed by the Petitioner on 4th January, 2025, and in the said reply, the Petitioner prayed for re-inspection of the registered premises. It is s....

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....lation. 10. On the other hand, Mr. Shubham Tyagi, ld. SSC for the Respondent submits that the personal hearing was granted to the Petitioner, but the Petitioner chose not to appear. Additionally, it is submitted that the Petitioner is also evading the investigation by the Anti Evasion Branch, CGST Delhi North. 11. After hearing the ld. Counsels for the Parties, there are two aspects to be co....

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....missioner 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 of Goods & Service Tax (CGST), South Delhi & Anr. (W.P.(C) 8061/2024)'. 13. Accordingly, the retrospective cancellation of the GST Registration of the Petitioner is set aside.....