Sant Ram Vs Delhi State GST
Date: December 10, 2023
Subject Matter
Proper Officer must independently satisfy the circumstances as set out in Section 29(1) or 29(2) of the CGST Act before canceling a GST registration
Summary
The case law involves a petitioner challenging a Show Cause Notice (SCN) proposing to cancel their GST registration based on a letter received from a Deputy Commissioner. The GST registration was suspended and subsequently cancelled with retrospectiv…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT CM APPL. 63790/2023 (for exemption) 1. Exemptions allowed, subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 15846/2023 3. The petitioner has filed the present petition, impugning a Show Cause Notice dated 09.2022 (hereafter ‘ the impugned SCN ’), whereby the respondents had proposed to cancel…