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Oyster Steel and Iron Private Limited vs Assistant Commissioner Circle VII Group 61 Central Goods and Service Tax Audit I
This judgment is about the Delhi High Court upholding a GST audit notice under Section 65 despite the taxpayer's registration being cancelled retrospectively, while also noting that the petitioner suppressed this notice in an earlier writ petition.
Case Snapshot
Case Name: Oyster Steel and Iron Private Limited v. Assistant Commissioner Circle VII Group 61 Central Goods and Service Tax Audit I
Citation / Neutral Citation: 2026:DHC:9592-DB
High Court: High Court of Delhi at New Delhi
Bench: Hon’ble Mr. Justice Anil Kshetarpal and Hon’ble Mr. Justice Bharat Parashar
Date of Judgment: 30.10.2026
Area of Law: GST Law — Section 65 (Audit), Section 29 (Cancellation of Registration); Article 226 of the Constitution
Judgment Headline
Delhi High Court Upholds GST Audit Notice Despite Retrospective Cancellation of Registration
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