GST Registration Challenge Closed as Appeal Time-Barred: SC

Delhi Enterprises Vs Sales Tax Officer (Supreme Court of India) The proceedings arose from the challenge to the retrospective cancellation of a GST registration by an order dated 3 October 2023. The petitioner contended that the Show Cause Notice (SCN) preceding the cancellation did not contemplate retrospective cancellation and, therefore, the impugned order was untenable. Read HC Judgment in this case: Delhi HC Dismissed Writ Petition as GST Appeal Barred by Limitation Before the Delhi High Court, the respondent department pointed out that the petitioner had already availed the statutory ap...