Delhi HC Dismissed Writ Petition as GST Appeal Barred by Limitation

Delhi Enterprises Vs Sales Tax Officer (Delhi High Court)

The Delhi High Court considered a writ petition filed under Article 226 of the Constitution challenging the retrospective cancellation of a GST registration by an order dated 3 October 2023. The petitioner contended that the Show Cause Notice (SCN), which culminated in the impugned order, did not contemplate retrospective cancellation, rendering the order untenable.

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