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Delhi HC modifies GST Registration Cancellation date to align with cessation of activities
Case Law Details
- Case Name
- 3 Shades Events Through Its Proprietor Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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3 Shades Events Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
Introduction: In a recent judgment, the Delhi High Court scrutinized the retrospective cancellation of GST registration in the case of 3 Shades Events. The court highlighted the absence of a valid reason and procedural fairness, setting a significant precedent in tax matters.
Detailed Analysis: The petitioner, 3 Shades Events, contested the cancellation of its GST registration, which was retrospectively revoked from May 11, 2022. The decision was based on a show cause notice citing Rule 21(b) of the A...
