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GST Registration Cannot Be Retrospectively Canceled Arbitrarily
Case Law Details
- Case Name
- Elasto Rubber Pvt Ltd Vs Commisiioner of SGST Delhi & Ors (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Elasto Rubber Pvt Ltd Vs Commisioner of SGST Delhi & Ors (Delhi High Court)
In the case of Elasto Rubber Pvt Ltd Vs Commissioner of SGST Delhi & Ors before the Delhi High Court, the petitioner challenged an order that rejected their GST appeal due to a delay in filing. The petitioner, registered under GST since July 1, 2017, claimed that while they had been compliant until 2021, certain medical issues and the COVID-19 pandemic led to non-compliance in filing returns for 2021-22. A Show Cause Notice (SCN) was issued on October 8, 2022, threatening cancellation of the GST registration du...



