Rajni Gupta(Prop: Gupta Sales Corp) Vs Principal Commissioner State GST and Anr
Date: January 11, 2024
Subject Matter
Retrospective GST registration cancellation: Petitioner must be put to notice that the registration was liable to be cancelled retrospectively
Summary
The case involves the cancellation of the petitioner's GST registration with retrospective effect from 01.07.2017. The petitioner, engaged in the business of manufacturing paint, had applied for cancellation of registration on 25.02.2019 when the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 12.09.2020, whereby the GST registration of the petitioner had been cancelled with retrospective effect from 01.07.2017. 2. Issue notice. Notice is accepted by learned counsel appearing for the respondents. 3. With the consent of parties, petition is taken up for final disposal. 4. As per the petitioner, petition…