Retrospective cancellation of registration without a valid reason is arbitrary exercise of power
Last updated: 11 August 2023
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the matter of Ashish Garg v. Assistant commissioner of State goods and services Tax [W.P.(C) 6652 of 2023 dated July 20, 2023] held that although Revenue department has discretion to cancel GST registration from a retrospective date but doing so without valid justification constitutes the arbitrary exercise of power.
Citation :
W.P.(C) 6652 of 2023 dated July 20, 2023
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Bimal Jain
Published in GST
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