Sumeet Singh Vs Commissioner of Delhi Goods And Services Tax
Date: April 15, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
Subject Matter
Cancellation with retrospective effect must entail proper justification
Summary
The case involves the petitioner, who is the legal heir of a business that was registered under the Goods and Service Act, 2017. The petitioner's GST registration was retrospectively cancelled from 01.07.2017 due to failure to furnish returns for…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 12.03.2023 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 02.12.2022 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause…