Soni Sales Corp (Prop: Anil Soni) Vs Superintendent
Date: March 20, 2024
Subject Matter
GST registration cannot be cancelled retrospectively without recording reason for such retrospective cancellation
Summary
Anil Soni Prop, engaged in the trading of rubber and rubber chemicals, had their GST registration cancelled retrospectively from 02.07.2017. The cancellation was based on a show cause notice citing "Others" as the reason, without providing…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 08.06.2022, whereby the GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017. 2. Petitioner was engaged in the business of trading of rubber and rubber chemicals and possessed GST registration. 3. Show Cause Notice dated 26.05.2022 was issued to the Petitioner seeking…