No GST Refund Without Restoring Cancelled Registration | HC

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GST refund cancelled registration

Case Details : Radhe Vallabh Traders vs. Commissioner Central Goods and Service Tax - [2025] 176 taxmann.com 972 (Delhi)

Judiciary and Counsel Details

  • Prathiba M. Singh and Shail Jain, JJ.
  • Akhil Krishan Maggu, Adv. for the Petitioner.
  • K.G. Gopalakrishnan,
  • Ms. Nisha Mohandas,
  • Girish Kumar Kaul,
  • Jayesh Khandelwal,
  • Ms. M.R. Sanidhya Sharma,
  • Jai Ahuja,
  • Ms. Vanshika Kapoor, Advs. and Harpreet Singh, SSC for the Respondent.

Facts of the Case

The High Court held that, since the GST registration of the Petitioner had been cancelled with retrospective effect, no refund could be granted until such registration was restored. It was held that the writ petition, in such circumstances, was not maintainable. The Court further observed that there was clear concealment of the material fact relating to cancellation of GST registration, and therefore costs were imposed on the Petitioner.

HC Held

The High Court held that, since the GST registration of the Petitioner had been cancelled with retrospective effect, no refund could be granted until such registration was restored. It was held that the writ petition, in such circumstances, was not maintainable. The Court further observed that there was clear concealment of the material fact relating to cancellation of GST registration, and therefore costs were imposed on the Petitioner.

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied