Shreya International Vs Principal Commissioner
Date: January 17, 2024
Subject Matter
Cancellation of registration with retrospective effect should be based on objective criteria and cannot be mechanical
Summary
The case involves the cancellation of the petitioner's GST registration retrospectively, citing "non-compliance of any specified provisions in the GST Act or the Rules made thereunder." However, the court found that the show cause notic…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 04.11.2021, whereby the GST registration of the petitioner was cancelled retrospectively with effect from 10.07.2017 and also impugns Show Cause Notice dated 19.10.2021. Vide Show Cause Notice dated 19.10.2021, petitioner was called upon to show cause as to why the registration be not cancelled for the following…