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Mere Non-Filing of GST Returns doesn’t justify Retrospective Registration Cancellation: Delhi HC

Case Law Details

Case Name
Subhash Kulkarni Vs Union of India Through Secretary Ministry of Finance & Ors. (Delhi High Court)
Date of Judgement/Order
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Advertisement Subhash Kulkarni Vs Union of India Through Secretary Ministry of Finance & Ors. (Delhi High Court) Introduction: In the case of Subhash Kulkarni Vs Union of India Through Secretary Ministry of Finance & Ors., the Delhi High Court addresses the issue of retroactive cancellation of GST registration due to the mere non-filing of GST returns. The petitioner challenges the retrospective cancellation of their GST registration, arguing that the cancellation order lacks procedural fairness and fails to justify the retrospective effect. Detailed Analysis: The petitioner, Subhas...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,551

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