Salasar Trading Company Vs Principal Commissioner
Date: March 3, 2024
Subject Matter
Registration cancellations should not be mechanistic and must be based on objective criteria rather than subjective discretion
Summary
The case of Salasar Trading Company vs. Principal Commissioner of Goods And Service Tax involved the retrospective cancellation of GST registration by the tax authorities. The High Court found that the cancellation order lacked specific reasons and d…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 31.07.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 28.05.2022. Said cancellation order was issued pursuant to a Show Cause Notice dated 18.07.2023. 2. Show Cause Notice dated 18.07.2023 was issued to the Petitioner seeking to cancel its registration on the gro…