Subhash Kulkarni (Prop: Om Sai Gold Casting) Vs Union of India
Date: February 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
Summary
The case law involves a petitioner who contested the retrospective cancellation of their GST registration. The petitioner had initially applied for cancellation of registration, which was rejected because the requisite details were not provided. Subs…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 11.11.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 07.10.2022. 2. Petitioner was the proprietor of M/s Om Sai Gold and possessed GST registration. 3. Record demonstrates that Petitioner had submitted…