Case Law Details
Case Name : Shobha Rani Vs Commissioner Of Delhi Goods And Services Tax & Anr. (Delhi High Court)
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All High Courts Delhi High Court
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Shobha Rani Vs Commissioner of Delhi Goods And Services Tax & Anr. (Delhi High Court)
In the case of Shobha Rani Vs Commissioner of Delhi Goods and Services Tax & Anr., the Delhi High Court addressed the validity of a retrospective Goods and Services Tax (GST) registration cancellation. The petitioner challenged an order dated June 22, 2021, which canceled their GST registration (GSTIN: 07AJJPR3972L1ZI) retroactively from October 26, 2017.
The order under scrutiny lacked specific reasoning for the cancellation, referencing only a Show Cause Notice (SCN) date
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