Registration not to be cancelled retrospectively when vague SCN is issued and no reasonable opportunity granted to file reply


Last updated: 23 March 2024

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of M/s.Friends Media Add Company v. Principal Commissioner of Goods and Service Tax[W.P.(C) No. 1260 of2024 dated February 12, 2024] modified the GST cancellation order to operate prospectively from the date of issuance of the SCN thereby holding that, GST registration should not be cancelled retrospectively when the SCN issued is vague in nature and no opportunity was granted to file objection against retrospective cancellation.

Citation :
W.P.(C) No. 1260 of2024 dated February 12, 2024

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Bimal Jain
Published in GST
Views : 82

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