Saroj Gagneja Vs Assistant Commissioner, State Tax
Date: December 10, 2023
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, AMIT MAHAJAN
Subject Matter
Registration cancellation with retrospective effect is unjustified
Summary
The case involves a petitioner whose GST registration was cancelled with retrospective effect by the proper officer. The petitioner had applied for cancellation of the GST registration in January 2020 but the cancellation was rejected and subsequentl…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. Aggarwal, learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition impugning an order dated 21.10.2021 (hereafter ‘ the impugned order’ ) , whereby the petitioner’s GST registration was cancelled with retrospective effect. 4. The petitioner was regist…