Sri Sai Vishwas Polymers Vs Commissioner of GST
Date: March 18, 2024
Subject Matter
Cancellation of registration with retrospective effect should be based on objective criteria and not merely for failure to file returns for a certain period
Summary
The petitioner, a partnership firm, filed a petition challenging the order to cancel their GST registration retrospectively and also impugning the Show Cause Notice issued to them. The petitioner was engaged in the business of manufacturing and suppl…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Petitioner impugns order dated 09.02.2023 whereby GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017 and also impugns Show Cause Notice dated 31.01.2023. Further, Petitioner also impugns order dated 14.12.2023, whereby the Show Cause Notice dated 23.09.2023, proposing a demand of Rs.3,83,22,698.00 ag…