Chehak Fashions Vs Commissioner
Date: March 21, 2024
Subject Matter
Retrospective cancellation of registration should be based on objective criteria and cannot be done mechanically
Summary
The petitioner in this case challenges the order dismissing their appeal on the grounds of limitation, cancellation of GST registration retrospectively, and a show cause notice issued for non-filing of returns. The show cause notice lacked specificit…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 01.01.2023 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 26.10.2021 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 26.07.2017 and also impugns Show Cause Notice…