Registration has to be cancelled retrospectively from the date when no business is being conducted by Registered Person

Last updated: 22 January 2024

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Quick Summary

The Delhi High Court has ruled that GST registration should be cancelled retrospectively from the date a business ceases to operate. This decision came in a case where a taxpayer's registration was cancelled, but the court found the cancellation order lacked reasoning and directed it to be effective from the date business activities stopped. The case involved the heirs of a deceased business owner seeking to cancel the GST registration.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in Varyam Dass Khurana vs. Commissioner of GST, New Delhi [W.P.(C) NO. 15670 OF 2023 dated December 05, 2023],directed that, the registration has to be cancelled retrospectively from the date when no business is being conducted by the Registered Person.

Citation :
W.P.(C) NO. 15670 OF 2023dated December 05, 2023

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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