Case Law Details
Polytec Industries Through Its Proprietor Mr. Rohit Gupta Vs Commissioner of Delhi Goods And Services Tax And Others (Delhi High Court)
The Delhi High Court, in a recent judgment, addressed the case of Polytec Industries, challenging the retrospective cancellation of its Goods and Services Tax (GST) registration. The petitioner, Mr. Rohit Gupta, impugned the order dated 12.09.2020, which revoked the GST registration retrospectively from 01.07.2017. This article provides a detailed analysis of the case and the Delhi High Court’s decision.
Background:
i. The petitioner, operating under the name M/s Polytec Industries, engaged in the manufacturing and trading of plastic products, was registered under the Goods and Services Tax Act, 2017.
ii. The petitioner claimed to have shifted the business and subsequently applied for the cancellation of the GST registration, citing the discontinuation of business from 01.02.2019.
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