Kritika Agarwal Vs Union of India
Date: July 17, 2023
Subject Matter
Cancellation of GST registration should be exercised with circumspection and only when necessary
Summary
The petitioner, engaged in the import and distribution of chemicals and minerals, challenged the cancellation of her GST registration. The petitioner's appeal against the cancellation was rejected on grounds of limitation. The Court, however, fou…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia , praying as under: “a) this Hon’ble Court be pleased to set aside the SCN dated 06.10.2022, the OIO dated 28.10.2022 cancelling the registration of the Petitioner and the impugned order-in-appeal dated 30.05.2023; b) this Hon’ble Court may be pleased to direct the CGS…