Case Law Details
Indotech Magnetics Vs Commissioner of Delhi Goods And Service Tax & Anr. (Delhi High Court)
Introduction: The Delhi High Court recently issued a significant order in the case of Indotech Magnetics vs Commissioner of Delhi Goods and Service Tax, directing the retrospective cancellation of GST registration. The petitioner sought relief against an order dated 11.10.2023, wherein their GST registration was cancelled with retrospective effect.
Detailed Analysis:
Background of the Case: The petitioner, registered under the name ‘M/s Indotech Magnetics,’ claimed to have discontinued business from 01.04.2020. They filed an application on 29.05.2020, requesting the cancellation of GST registration from the said date. The GST department, however, suspended the registration on 11.01.2022, citing non-filing of returns for over six months.
Show Cause Notice and Impugned Order: A show cause notice (SCN) was issued on 11.01.2022, proposing the cancellation of GST registration due to non-filing of returns. The petitioner’s registration was suspended from the date of the SCN. Subsequently, the impugned order cancelled the registration with retrospective effect from 01.07.2017, without specifying reasons.
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