Case Law Details
Shree Shyam Metals Vs Commissioner Of Goods And Service Tax Delhi East & Anr. (Delhi High Court)
Delhi HC modifies retrospective GST cancellation in Shree Shyam Metals case. Relief granted, aligns with business closure. Key observations and decision.
Introduction: The case of Shree Shyam Metals Vs Commissioner Of Goods And Service Tax Delhi East & Anr. before the Delhi High Court involves a challenge to the cancellation of GST registration with retrospective effect from 01.01.2019. The court, in its order dated [date], addressed the petitioner’s concerns and directed modifications to the cancellation order.
Background: The impugned order, dated 31.12.2023, canceled the petitioner’s GST registration with retrospective effect from 01.01.2019. This decision followed a show cause notice (SCN) issued on 29.09.2022, citing the party’s non-existence based on a letter dated 20.09.2022 from DDGST.
Key Points:
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