Udayraj Yadav (Prop: Zenith Creative Services) Vs Sales Tax Officer
Date: May 21, 2024
Subject Matter
Retrospective cancellation under Section 29(2) should be based on objective criteria and not applied mechanically
Summary
The case law pertains to the retrospective cancellation of GST registration of a petitioner engaged in wholesale and trading activities. The petitioner challenged the retrospective cancellation order and the Show Cause Notice issued for the cancellat…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Petitioner impugns order dated 15.05.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dated 27.04.2023. 2. Petitioner was engaged in the business of wholesale and trading of various products and possessed GST Registration bearing number 07AJSPY6068K1Z…