No GST Registration Cancellation for Periods with Filed Returns: Delhi HC

Varun Kumar Arya Legal Heir Of Naresh Kumar Proprietor Of Dickon Sales Vs Commissioner of Delhi Goods And Service Tax & Anr (Delhi High Court)

In the case of Varun Kumar Arya, Legal Heir of Naresh Kumar, Proprietor of Dickon Sales Vs. Commissioner of Delhi Goods And Service Tax & Anr., the Delhi High Court addressed the cancellation of GST registration for the petitioner’s deceased father. The registration was retroactively canceled from the date of issuance, leading to denial of Input Tax Credit (ITC) to customers for the period when returns were filed. The peti

Please become a Premium member. If you are already a Premium member, login here to access the full content.