Madras HC: Retrospective GST Registration Cancellation Adjusted to SCN Date; Portal Access Ordered

Natraj Steels Vs Sales Tax Officer (Delhi High Court) The Delhi High Court has partially granted relief to M/s Natraj Steels, a firm owned by Ravinder Kumar Aggarwal, in a petition challenging the retrospective cancellation of its Goods and Services Tax (GST) registration. The firm’s initial GSTIN, 07AACPA3495P1ZF, was cancelled effective July 1, 2017, via an order dated October 28, 2021. Natraj Steels contended that the cancellation stemmed from its accountant’s failure to file returns following a name change to M/s Natraj Industry (GSTIN 07AACPA3495P2ZE) and the subsequent closure of...