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No retrospective cancellation of a GST registration if it was not proposed in SCN
Case Law Details
- Case Name
- Smart World Communications Vs Commissioner of Central Tax And CGST (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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Smart World Communications Vs Commissioner of Central Tax And CGST (Delhi High Court)
Conclusion: Where the Show Cause Notice did not propose retrospective cancellation of GST registration, the authority could not cancel registration with effect from a prior date and cancellation should operate only from date of SCN i.e., 02.02.2022.
Held: Assessee was a partnership firm. It had closed its business in June 2021 after one of its partners passed away. Subsequently, on February 2, 2022, the GST department issued a show-cause notice (SCN) to the firm. The notice proposed to cancel...
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