M/s STALWART INDIA ALLOYS LIMITED

Vs.

UNION OF INDIA & ORS.

W.P.(C) 16845/2025 & CM APPLs.69232/2025 

 HIGH COURT – Delhi

DATED: 07.11.2025

Citation: 2025 Taxo.online 2940

GST registration cannot be cancelled retrospectively unless SCN specifically contemplates such action; adequate opportunity must be given for reply, hearing, and inspection.

Retrospective cancellation of registration – Petitioner untraceable at business premises during inspection – Petitioner claimed absence due to family bereavement and sought re-inspection – Date for hearing fixed prior to reply – No adequate opportunity – Non-consideration of reply – Denial of re-inspection – Department argued petitioner evaded investigation, hearing granted but petitioner absent – Retrospective cancellation without explicit mention in SCN contrary to law as held in Subhana Fashion(2024 Taxo.online 2274), Balaji Industries(2024 Taxo.online 2180) and Ridhi Sidhi Enterprises(2024 Taxo.online 2300)

Held: Writ petition disposed – Order set aside – Department to grant fresh hearing and conduct re-inspection of premises after notice – Petitioner to cooperate with investigation.

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