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Retrospective GST Registration Cancellation Requires Justification, Notice to Assessee
Case Law Details
- Case Name
- Essar Foods And Commodities Vs Commissioner of CGST Delhi West (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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Essar Foods And Commodities Vs Commissioner of CGST Delhi West (Delhi High Court)
Delhi High Court has intervened in a case concerning the retrospective cancellation of Goods and Services Tax (GST) registration, emphasizing that tax authorities must provide clear reasons and proper notice before cancelling a registration with back effect.
The petitioner, Essar Foods And Commodities, challenged an order that cancelled its GST registration effective from November 30, 2017, following a show cause notice (SCN) issued on October 22, 2022. The SCN had proposed cancellation based on the taxpayer bein...




सब पैसा खाने के लिए बैठे हुए है , सभी सरकारी नौकरों कमिश्नर सहित के घर , उनके रिश्तेदार आदि के घरों के साथ साथ बैंक अकाउंट और शाम को कहा कहा जाते है सब पर नजर रखकर इनको भी ऐसे ही परेशान किया जाए जैसे ये लोगों से पैसा लेने के लिए करते है।