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Retrospective GST Registration cancellation without giving reason is unjustified: Delhi HC
Case Law Details
- Case Name
- JSD Traders LLP Vs Additional Commissioner (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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JSD Traders LLP Vs Additional Commissioner (Delhi High Court)
Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is unjustifiable. Accordingly, writ allowed and order cancelling registration quashed.
Facts- The challenge is principally laid to the order of 20 March 2024 pursuant to which the Goods and Services Tax registration of the writ petitioner has come to be cancelled with retrospective effect from 09 November 2017.
Conclusion- Held that neither the SCN nor the final order alludes to or rests upon any material on t...
Author Info
The image displays a “Show Cause Notice for Cancellation of Registration.” Key points from the notice include:
• The recipient’s registration is liable to be cancelled due to reasons categorized as “Others.”
• The specific remark for cancellation is “continues zero to return file.”
• A reply to this notice is required within seven working days from the date of service.
AI responses may include mistakes.