R. K. Metal Industries Vs Commissioner, GST
Date: December 11, 2023
Subject Matter
Discretion to cancel the registration with retrospective effect cannot be exercised arbitrarily
Summary
The petitioner filed a petition challenging the cancellation of their GST registration with retrospective effect from 01.07.2017. The reason for proposing the cancellation was the non-filing of returns for a continuous period of six months. However,…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. Rajeev Aggarwal, learned counsel appearing for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 28.09.2019 (hereafter ‘ the impugned order’) whereby the petitioner’s GST registration was cancelled with retrospective effect from 01.07.2017. The imp…