Aditya Polymers Vs Commissioner, State Tax
Date: March 28, 2023
Subject Matter
Petitioner must be given notice when registration is contemplated to be cancelled from a retrospective date
Summary
The proper officer has the power to cancel a GST registration from any date, including a retrospective date, but it must be based on material on record and the taxable person must be given notice. In this case, the petitioner was not given notice tha…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, praying as under:- “i) Your Lordship may be please to issue Writ of mandamus or any other appropriate Writ to set aside order of dated 11-12-2020 and Respondent 2 & 3 to direct them to restore the Registration Certificate of the Petitioner from date of registration i.e…