Polytec Industries(Prop: Mr. Rohit Gupta) Vs Commissioner of Delhi Goods And Services Tax
Date: January 23, 2024
Subject Matter
Registration cancellation with retrospective effect should be based on objective criteria and should consider the consequences for the taxpayer and its customers
Summary
The petitioner, a business involved in manufacturing and trading of plastic products, had filed an appeal against the cancellation of its GST registration. The registration was cancelled retrospectively from 01.07.2017 due to the failure to file retu…
FULL TEXT OF THE ORDER OF ITAT DELHI Petitioner impugns order in appeal dated 11.01.2024 whereby the appeal filed by the Petitioner has been dismissed solely on the ground of limitation. Petitioner filed the appeal impugning order dated 12.09.2020 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 . Petitioner also impugns order dated 05.06.202…