Hari Om Metals Vs Commissioner, Central Tax
Date: January 10, 2024
Subject Matter
Registration could be cancelled with retrospective effect only if deemed fit by the proper officer and based on objective criteria
Summary
The petitioner challenged the show cause notice and order cancelling their GST registration retrospectively. The petitioner contended that a previous show cause notice had been dropped after a personal hearing and that they no longer wished to contin…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns show cause notice dated 23.12.2022 and order dated 16.01.2023 whereby GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017. 2. Learned counsel for the petitioner submits that a show cause notice was issued on 30.03.2022 on the same premise alleging that petitioner had…