High Court of Himachal Pradesh8 July 2026

Rajat Bansal v. Commissioner of Central Goods & Services Tax (CGST)

For assesseeRemanded

CWP NO. 11068 OF 2025

The ruling in brief

Where order dated 17.01.2025 cancelled registration retrospectively from 15.03.2022 without recording reasons for such retrospectivity in SCN or order, even though material showed no functioning unit at declared premises, retrospective cancellation was to be set aside and petitioner was entitled to a fresh reasoned decision on effective date, with actions post 17.01.2025 remaining intact

Provisions considered

Section 29 of Central Goods and Services Tax Act, 2017/Himachal Pradesh Goods and Services Tax Act, 2017 - Rule 21, read with rule 22, of Central Goods and Services Tax Rules, 2017/Himachal Pradesh Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

Calcutta High Court24 Sept 2026

For assesseeRemanded

Rajat Bansal v. Commissioner of Central Goods & Services Tax (CGST)

The ruling in brief

Provisions considered

Rajat Bansal v. Commissioner of Central Goods & Services Tax (CGST)

The ruling in brief

Provisions considered

Read the full analysis

Joydeb Karmakar @ Jaydeb Karmakar v. Union of India

Neptune Enterprise v. State of Gujarat

Janardan Tamuli @ Janardan Tamuly v. Union of India

Read the full analysis