Case Law Details
Case Name : Kritika Agarwal Vs Union of India And Ors. (Delhi High Court)
Appeal Number : W.P.(C) 9424/2023
Date of Judgement/Order : 18/07/2023
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Kritika Agarwal Vs Union of India And Ors. (Delhi High Court)
Introduction: The Delhi High Court, in the case of Kritika Agarwal Vs Union of India, has emphasized the critical need for circumspection in the cancellation of GST registrations. The petitioner challenged the cancellation of her GST registration and sought the court’s intervention. This article provides a detailed analysis of the case, highlighting the petitioner’s grievances, the events leading to the cancellation, and the court’s crucial observations regarding the exercise of such measures.
Detailed Analysis:
- Petitioner’s Grievances: The petitioner, Kritika Agarwal, filed a petition challenging the cancellation of her GST registration. She sought the reversal of the show cause notice, the order-in-original, and the order-in-appeal. Additionally, she demanded a refund of Rs. 20,00,000 deposited during the investigation.
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