Sumit Enterprises Vs Commissioner of Delhi GST
Date: January 7, 2024
Subject Matter
Mere non filing of returns does not warrant retrospective cancellation of registration
Summary
The petitioner filed an application for cancellation of GST registration, citing the closure of its business during the COVID period. However, the application was initially rejected as the petitioner failed to furnish the required stock and value det…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 03.2021, whereby the application filed by the petitioner seeking cancellation of GST registration has been rejected. Petitioner is also aggrieved by order dated 27.04.2022, whereby the GST registration of the petitioner has been cancelled. 2. Issue Notice is accepted by learned counsel for respondents. 3. With th…