Singla Enterprises(Proprietor Mr Shiv Kumar Singhal) vs Commissioner of Delhi Goods And Service Tax
Date: March 11, 2024
Subject Matter
Retrospective cancellation of registration is unwarranted merely because a taxpayer has not filed the returns for some period
Summary
The case law involves the cancellation of GST registration of a proprietorship firm retrospectively with effect from 01.07.2017 due to a mismatch in the year 2018-19. The petitioner filed a revocation application, which was pending, but the petitione…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 27.02.2021, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 18.02.2021. 2. Vide Show Cause Notice dated 18.02.2021, petitioner was called upon to show cause as to why the registration be not cancelled fo…