Ramesh Chander Vs Assistant Commissioner, Central Tax
Date: January 18, 2024
Subject Matter
Registration cannot be cancelled with retrospective effect mechanically. Proper officer’s satisfaction for cancellation must be based on objective criteria.
Summary
The case revolves around the cancellation of GST registration of the petitioner, which was done retrospectively. Both the show cause notice and the order of cancellation were found to be lacking in reason and clarity. The appeal filed by the petition…
FULL TEXT OF THE JUDGMENT /ORDER OF DELHI HIGH COURT 1. The petitioner impugns order in appeal dated 29.12.2023, whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. Petitioner had filed the appeal impugning order dated 13.07.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petiti…