Case Law Details
Supreme Enterprises Vs Principal Commissioner of Goods And Service Tax North Delhi (Delhi High Court)
The Delhi High Court recently addressed the issue of retrospective cancellation of GST registration in the case of Supreme Enterprises versus Principal Commissioner of Goods and Service Tax, North Delhi. This article provides a detailed analysis of the judgment and its implications.
Detailed Analysis
The petitioner challenged an order dated 07.07.2023, which cancelled their GST registration retrospectively from 18.01.2022. The cancellation was based on a show cause notice dated 06.06.2023, citing reasons related to non-filing of returns. However, the notice lacked specificity and failed to provide adequate opportunity for the petitioner to respond.
The petitioner had previously applied for cancellation of GST registration on multiple occasions due to business closure, but these applications were rejected. Subsequently, they were issued a show cause notice without proper details or reasons provided.
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