Krishna Traders Vs Commissioner Of Central Goods And Service Tax Delhi North
Date: September 19, 2023
Subject Matter
Cancellation of the petitioner's GST registration shall take effect from the date they closed their business
Summary
The case involves a petitioner who has filed a petition challenging the cancellation of their GST registration with retrospective effect. The petitioner had closed their business in Delhi and applied for cancellation of the GST registration. However,…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.03.2023 (hereafter ‘ the impugned order ’) whereby the petitioner’s GST registration was cancelled with the retrospective effect from 02.07.2017. 4. The petitioner, at the mater…