Sadhna Kohli Vs Sales Tax Officer
Date: April 7, 2024
Subject Matter
Cancellation of registration with retrospective effect cannot be done mechanically and must be based on objective criteria
Summary
The case law pertains to the retrospective cancellation of GST registration. The petitioner's GST registration was initially cancelled retrospectively with effect from 01.07.2017 due to non-filing of returns. However, the petitioner filed an appl…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 21.02.2020 whereby the GST Registration of the petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice 07.01.2020. 2. Vide Show Cause Notice dated 07.01.2020, petitioner was called upon to show cause as to why the registration be not cancelled for the follow…