Ganesh Sales Corporation Vs Union Of India
Date: March 6, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
Subject Matter
Cancellation with retrospective effect should be based on objective criteria
Summary
The petitioner, engaged in the trading of ferrous and non-ferrous metals, challenged the retrospective cancellation of their GST registration. The Show Cause Notice for cancellation did not provide specific details such as the name of the officer or…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 29.02.2024 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 05.05.2018. Petitioner also impugns Show Cause Notice dated 05.01.2024. 2. Vide Show Cause Notice dated 05.01.2024, petitioner was called upon to show cause as to why the registration be not cancelled for the…