Case Law Details
Case Name : Raghav Arora L/H of Sh. Gopal Kishan Arora Vs GST Officer (Delhi High Court)
Appeal Number : W.P.(C) 2154/2024 & CM APPL. 8940/2024
Date of Judgement/Order : 14/02/2024
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Raghav Arora L/H of Sh. Gopal Kishan Arora Vs GST Officer (Delhi High Court)
This article analyzes the recent Delhi High Court judgment in the case of Raghav Arora vs GST Officer (W.P.(C) No. 1272/2024), which sheds light on the crucial legal aspects surrounding the cancellation of Goods and Services Tax (GST) registration with retrospective effect.
Background:
The case involved M/s Hari Gopal Steel, a company registered under the GST Act, 2017. The firm’s proprietor, Sh. Gopal Kishan Arora, passed away in March 2021. His legal heir, Raghav Arora, challenged the GST officer’s order dated November 24, 2020, which retrospectively cancelled the company’s registration effective July 1, 2017.
Key Issues and Arguments:
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