Delhi HC Sets Aside GST Registration Cancellation Order

Ganesh Sales Corporation Vs Union Of India & Ors. (Delhi High Court)

Introduction: In a recent case before the Delhi High Court, Ganesh Sales Corporation contested the retrospective cancellation of its GST registration. The court’s judgment highlighted critical procedural errors in the show cause notice and subsequent order issued by the tax authority.

Detailed Analysis

1. Cancellation Order and Show Cause Notice: The petitioner challenged an order dated 29.02.2024 that retrospectively canceled its GST registration from 05.05.2018. The dispute originated from a show cause notice issued on 05.01.2024, alleging registration obtained through fraudulent means.

2. Procedural Lapses: The show cause notice lacked crucial details, such as the name of the officer to appear before and the venue. Additionally, it failed to notify the petitioner of the retrospective cancellation possibility, depriving them of the chance to object.

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