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Retrospective GST registration cancellation without a valid reason is arbitrary exercise of power
Case Law Details
- Case Name
- Ashish Garg Proprietor Vs Assistant Commissioner of State Goods And Service Tax (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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Ashish Garg Proprietor Vs Assistant Commissioner of State Goods And Service Tax (Delhi High Court)
The Hon’ble Delhi High Court in the matter of Ashish Garg v. Assistant commissioner of State goods and services Tax [W.P.(C) 6652 of 2023 dated July 20, 2023] held that although Revenue department has discretion to cancel GST registration from a retrospective date but doing so without valid justification constitutes the arbitrary exercise of power.
Facts:
Ashish Garg (“the Petitioner”) decided to discontinue the business due to medical issue. Accordingly, on July 20, 2019 t...
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