Delhi HC Modifies Retrospective GST Cancellation Order

Ravi Parkash Goel proprietor of M/S. Gopish Pharma Vs Sales Tax Officer Class II/AVATO (Delhi High Court)

In a notable case, Ravi Parkash Goel vs. Sales Tax Officer Class II/Avato, the Delhi High Court addressed the retrospective cancellation of GST registration without adequate reasoning. The judgment, delivered on the 30th of November, 2022, provides critical insights into the procedural deficiencies and the requirements for a valid cancellation order under the Central Goods and Services Tax Act, 2017 (CGST Act).

The petitioner, Ravi Parkash Goel, engaged in the business o

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