Case Law Details
Shibendra Narayan Guha Vs Commissioner of GST & Anr (Delhi High Court)
In a significant ruling, the Delhi High Court has modified the date of retrospective cancellation of GST registration in the case of Shibendra Narayan Guha vs Commissioner of GST & Anr. This case highlights critical aspects of GST registration cancellation, its retrospective effect, and the legal intricacies involved in the process.
Background of the Case
The petitioner, Shibendra Narayan Guha, engaged in the business of trading V-Belt (Motor Parts), challenged the order dated 11.11.2022, which cancelled his GST registration retrospectively from 01.07.2017. The cancellation was based on a Show Cause Notice dated 07.10.2022, which alleged non-compliance with Section 39 of the Central Goods and Services Tax Act, 2017, specifically pointing out the failure to furnish returns for a continuous period of six months.
Legal Scrutiny and Court’s Observations
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