Ravi Parkash Goel proprietor of M/S. Gopish Pharma Vs Sales Tax Officer Class II/AVATO
Date: May 19, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, RAVINDER DUDEJA
Subject Matter
Registration cannot be cancelled with retrospective effect mechanically
Summary
The petitioner sought cancellation of their GST registration due to the closure of their business. However, the authorities rejected the application without providing specific reasons. A show cause notice was then issued, followed by an order cancell…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 30.11.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 30.05.2022. 2. Petitioner was engaged in the business of plastic granules, pvc compound etc. and possessed GST Registration under the Central Goods and Servi…