Prem Enterprises Vs Commissioner of Delhi GST And ST
Date: January 23, 2024
Subject Matter
Registration cannot be cancelled with retrospective effect mechanically and should be based on objective criteria.
Summary
The case involves a petitioner, a Partnership Firm in the business of manufacturing and trading of Sanitary Goods, whose GST registration was cancelled retrospectively with effect from 10.07.2017. The cancellation was initially rejected twice, and th…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns Order in Appeal dated 18.04.2023 whereby the appeal filed by the petitioner has been dismissed solely on the ground of limitation. 2. Petitioner filed the appeal impugning order of cancellation of registration dated 08.07.2021 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 10.07…