Manish Anand (Prop: M/s Everyday) Vs AVATO Ward-45 State Goods And Services Tax
Date: March 6, 2024
Subject Matter
A taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted
Summary
The case of Manish Anand Vs AVATO Ward-45 State Goods And Services Tax & Ors. dealt with the retrospective cancellation of GST registration due to the failure to furnish returns for a continuous period of six months. The Delhi High Court modified…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Petitioner impugns order dated 15.12.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 02.12.2021. 2. Vide Show Cause Notice dated 02.12.2021, petitioner was called upon to show cause as to why the registration be not cancelled for t…