2025 (12) TMI 703

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....een filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging the cancellation of Goods and Services Tax registration (hereinafter, 'GST registration') order dated 15th March, 2022 passed by the Sales Tax Officer Class II/AVATO, Ward 76 (hereinafter, 'cancellation order') and the appellate order dated 19th November, 2025 passed by the Special Commissioner (First Appellate Authority) (hereinafter, 'impugned order') 4. The brief facts of the Petitioner's case are that the Petitioner was granted GST Registration w.e.f. 01st July, 2017 and thereafter the Petitioner is stated to have been filing regular GST returns. 5. However, some time in 2021, Petitioner failed to file the GST returns for a period o....

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....set out below: "10. It is important to note that, according to the respondent, one of the consequences for cancelling a tax payer's registration with retrospective effect is that the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the tax payer during such period. Although, we do not consider it apposite to examine this aspect but assuming that the respondent's contention is required to consider this aspect while passing any order for cancellation of GST registration with retrospective effect. Thus, a taxpayer's registration can be cancelled with retrospective effect only where such consequences are intended and are warranted." 10. On the other hand, Mr. Batra, ld. Counsel for ....

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....eafter, the Supreme Court in SLP(C) No. 27867/2025 titled M/s Ganpati Polymers v. Commissioner of Central Goods and Services Tax & Anr. had upheld the same vide order dated 8th August, 2025 in the following terms: "2. The High Court while rejecting the Writ Petition filed by the petitioner - herein, has observed in Para No. 15 of its impugned order as under:- "15. At this stage, ld. Counsel for the Petitioner submits that the Petitioner may be permitted to avail of appellate remedy as the present writ petition was filed within the period of limitation prescribed under Section 107 of the Central Goods and 2 Service Act, 2017. Accordingly, the Petitioner is granted time till 31st August, 2025 to avail of its appellate remedy....