Samayshristi Enterprises Vs Superintendent, Central Tax
Date: November 7, 2023
Subject Matter
Once a GST registration is restored, it cannot be cancelled again unless new grounds occurred after the initial cancellation
Summary
The petitioner challenged an order cancelling their GST registration, citing that it was obtained by means of fraud, wilful misstatement, or suppression of facts. The respondent had issued a show cause notice, but it did not specify the alleged fraud…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 26.10.2023 (hereafter ‘ the impugned order ’) passed by the respondent cancelling the petitioner’s GST registration with effect from 20.03.2021 (the date of registration).…