2026 (2) TMI 414

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....P.(C) No. 1180 of 2025 titled as M/s Radha Rani Metal Vs. Principal Commissioner of Goods & Services Act, North Delhi. 2. Vide order dated 14th October, 2024, the registration of the petitioner under the Goods & Services Act came to be cancelled with retrospective effect from 14th September, 2023, which order was preceded by a Show Cause Notice dated 19th September, 2024. 3. This Court while dealing with the legality of the order of cancellation of registration under the GST Act with retrospective effect, vide its order dated 30th January, 2025, after considering the position of law laid down by this Court in various judgments made following observations:- "4. In view of the above and when the impugned order is tested on the ....

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....s:- "20.1 When the review will be maintainable:- (i) Discovery of new and important matter or evidence which, after the exercise of due diligence, was not within knowledge of the petitioner or could not be produced by him; (ii) Mistake or error apparent on the face of the record; (iii) Any other sufficient reason. The words "any other sufficient reason" have been interpreted in Chhajju Ram Vs. Neki, (1921-22) 49 IA 144 and approved by this Court in the case of Moran Mar Basselios Catholicos Vs. Most Rev. Mar Poulose Athanasius, AIR 1954 SC 526 to mean "a reason sufficient on grounds at least analogous to those specified in the rule". The same principles have been reiterated in Union of India v. S....

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....cancellation as well as failure to place the petitioner on prior notice of such intent, has resulted in the order impugned being rendering invalid. 8. If we consider the case of the review applicant, it was open for the review applicant to concede the position before this Court while this Court passed the order under review dated 30th January, 2025, for withdrawal of Show Cause Notice and seek liberty to issue fresh order with entire details. The review applicant-original respondent has rather chosen to invite the order of this Court based on the factual matrix narrated in the petition and the documents. 9. The contention of the review applicant, in our opinion, amounts to the overruled arguments being sought to be reopened when there....