Case Law Details
Kiran Devi Goel Vs Superintendent Range-23 (Delhi High Court)
The Delhi High Court recently delivered a significant judgment in the case of Kiran Devi Goel vs. Superintendent Range-23, addressing the revocation of GST registration. The court restored the GST registration, which had been canceled retrospectively due to alleged fraud, citing procedural lapses and the petitioner’s genuine reasons for delay.
Background of the Case
Kiran Devi Goel, the petitioner, faced cancellation of her GST registration through an order dated 17th July 2023, effective retrospectively from 7th July 2017. The cancellation was based on a show cause notice issued on 27th June 2023, citing Section 29(2)(e) of the Central Goods and Services Tax Act, 2017, which involves registration obtained by means of fraud, willful misstatement, or suppression of facts.
Procedural Lapses
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