Euro PVC Fabric Vs Principal Commissioner
Date: February 26, 2024
Subject Matter
System generated orders without application of mind cannot be used to cancel registrations
Summary
The case of Euro PVC Fabric Vs Principal Commissioner of Goods and Services Tax involved the cancellation of the petitioner's GST registration due to non-filing of returns for a continuous period of six months. The Delhi High Court found critical…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 18.01.2021, whereby the GST registration of the petitioner has been cancelled with effect from 31.12.2020. By the show cause notice dated 29.04.2020, petitioner was called upon to show cause as to why registration be not cancelled for the reason that “Any taxpayer other than composition taxpayer has not fil…