Manisha Gupta(Prop: Varun Enterprises) Vs Union of India
Date: January 21, 2024
Subject Matter
Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.
Summary
The case, Manisha Gupta Prop Varun Enterprises vs. Union of India, revolves around the retrospective cancellation of Goods and Services Tax (GST) registration. The petitioner challenged the retrospective cancellation of their GST registration, citing…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. For the reasons stated in the application, the application is allowed. The Document is taken on record. W.P.(C) 381/2024 1. Petitioner impugns order dated 07. 10.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017 and also impugns the Show Cause Notice dated 23.09.2022. 2. Vide Sh…