GST registration cannot be cancelled retrospectively merely because the returns were not filed
Last updated: 08 February 2024
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Aryan Timber Store v. Sale Tax Officer [Writ Petition (Civil) No. 628 of 2024 dated January 18, 2024] held that the GST Registration of an Assessee cannot cancelled with retrospective effect mechanically merely because the returns were not filed. It can be cancelled only if the proper officer deems fit to do so on some objective criteria. Hence, the order of cancellation was modified to extent that the same shall operate with effect from date when the Assessee first applied for cancellation.
Citation :
Writ Petition (Civil) No. 628 of 2024 dated January 18, 2024
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Bimal Jain
Published in GST
Views : 223
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