Radhey Trading Company Vs Principal Commissioner, Central Tax
Date: January 4, 2024
Subject Matter
Retrospective registration cancellation order set aside as it lacked specificity regarding the alleged fraud or misstatement
Summary
The case of Radhey Trading Company versus the Principal Commissioner of Goods and Service Tax involves the cancellation of GST registration with retrospective effect. The Delhi High Court found significant flaws in the show cause notice and the subse…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner seeks quashing of show cause notice dated 10.07.2023 and cancellation order dated 25.08.2023 cancelling the registration of the petitioner with retrospective effect. 2. Issue notice. Notice is accepted by learned counsel appearing for the respondent. 3. Since the facts are not in dispute with the consent of the parties, the petition…