Koxan India Vs Asstt. Commissioner of GST
Date: February 11, 2024
Subject Matter
Registration can be cancelled with retrospective effect only with proper justification
Summary
The case involves a petitioner who has filed GST returns up to a certain period and then ceased business operations. The GST registration of the petitioner was cancelled retrospectively by the tax authorities, citing non-filing of returns for a conti…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Learned counsel for the petitioner submits that an application has been filed in the Registry placing on record the correct documents. However, the application is not on record. Copy of the application along with the documents are produced. The same is taken on record. 2. Since the petitioner merely seeks to place on record additional document…