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Non-Compliance with Section 29(2): Delhi HC Rejects Retrospective GST Cancellation
Case Law Details
- Case Name
- Anwar Ali Vs Additional Commissioner of CGST Delhi & Anr. (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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Anwar Ali Vs Additional Commissioner of CGST Delhi & Anr. (Delhi High Court)
The Delhi High Court set aside the retrospective cancellation of Anwar Ali’s GST registration, which was initially canceled on July 27, 2023, based on a vague Show Cause Notice (SCN) issued on June 28, 2023. The SCN accused Ali of obtaining his registration through fraud, misstatement, or suppression of facts but failed to specify any concrete allegations. Ali, who had stopped his business shortly after registering with the GST authorities, did not respond to the SCN, leading to the cancellation of his regis...
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