Case Law Details
Rane Brake Lining Limited Vs Superintendent (Delhi High Court)
Introduction: In a significant judgment, the Delhi High Court addressed the issue of retrospective cancellation of GST registration in the case of Rane Brake Lining Limited Vs Superintendent. The Court’s decision to set aside both the cancellation of GST registration and the rejection of the revocation application underscores the importance of adhering to procedural requirements under the GST framework.
Detailed Analysis: The case arose from a series of procedural lapses beginning with the issuance of a Show Cause Notice (SCN) to Rane Brake Lining Limited, without the necessary details of the issuing officer, followed by the cancellation of the company’s GST registration based on grounds not communicated to the petitioner. Further, the orders were found to be flawed due to the lack of consideration of the petitioner’s response and the retrospective effect given to the cancellation.
The Delhi High Court highlighted several critical procedural missteps, including:
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