Friends Media Add Company Vs Principal Commissioner of Goods And Service Tax West Delhi
Date: February 11, 2024
Subject Matter
Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so
Summary
The petitioner challenged the retrospective cancellation of their GST registration, stating that the show cause notice provided insufficient details and reasoning. It was argued that the cancellation should not be retrospective as the petitioner had…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 12.12.2023 whereby GST registration of the petitioner was cancelled retrospectively with effect from 30.05.2022 and seeks restoration of the GST registration of the petitioner. 2. Vide Show Cause Notice dated 25.08.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the…