Case Law Details
Krishna Traders Vs Commissioner Of Central Goods And Service Tax Delhi North & Anr. (Delhi High Court)
Introduction: In a recent ruling, the Delhi High Court addressed a crucial matter concerning the retrospective cancellation of GST (Goods and Services Tax) registration. The case involved Krishna Traders, a business entity engaged in the trading of rubber tires. The court’s judgment has significant implications for businesses facing similar situations, particularly when it comes to the retrospective effect of such cancellations.
Detailed Analysis:
1. Background of the Case: The central issue in this case revolved around the cancellation of Krishna Traders’ GST registration. The contentious point was the retrospective effect of this cancellation, which was imposed by an order dated 02.03.2023. The cancellation was backdated to 02.07.2017, which raised concerns for the petitioner.
2. Nature of the Business: Krishna Traders operated as a sole proprietorship concern involved in the trading of rubber tires. It’s worth noting that the petitioner did not contest the cancellation of the GST registration itself. Instead, the primary grievance pertained to the retrospective nature of the cancellation.
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