Registration should not be cancelled retrospectively for the period when the taxpayer has fulfilled compliance requirements
Last updated: 27 January 2024
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Sharda Metal Works v. Commissioner of Central Goods and Services Tax [W.P.(C) NO. 16190 OF 2023 dated January 4, 2024]disposed of the writ petition, thereby setting aside the Show Cause Notice and Order of cancellation of Assessee GST Registration as the aforesaid Notice and Order is bereft of any proper reasoning. Hon'ble High Court further stated that the registration should not be cancelled retrospectively for the period when the returns have been filed and the taxpayer was compliant.
Citation :
W.P.(C) NO. 16190 OF 2023 dated January 4, 2024
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Bimal Jain
Published in GST
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