Radhey Traders Vs Assistant Commissioner of State Goods And Service Tax
Date: July 19, 2023
Subject Matter
Non-filing of returns for a continuous period of six months cannot be a ground for retrospective cancellation from the date that the registration was granted
Summary
The case involves a petitioner who filed a petition challenging the cancellation of their GST registration with retrospective effect. The petitioner claims to have discontinued their business due to medical issues and had filed an application for can…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, impugning an order dated 22.07.2021, passed by the Adjudicating Authority, cancelling the petitioner’s GST registration with retrospective effect from 02.07.2017. 2. The petitioner had registered himself with the GST authorities with effect from 01.07.2021 (GST registration…