Delhi HC Dismissed Writ Petition as GST Appeal Barred by Limitation

Delhi Enterprises Vs Sales Tax Officer (Delhi High Court) The Delhi High Court considered a writ petition filed under Article 226 of the Constitution challenging the retrospective cancellation of a GST registration by an order dated 3 October 2023. The petitioner contended that the Show Cause Notice (SCN), which culminated in the impugned order, did not contemplate retrospective cancellation, rendering the order untenable. Read SC Judgment in this case: GST Registration Challenge Closed as Appeal Time-Barred: SC The respondent department submitted that the petitioner had already availed statu...