Kiran Devi Goel Vs Superintendent Range-23
Date: March 19, 2024
Subject Matter
Taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted.
Summary
The case of Kiran Devi Goel vs. Superintendent Range-23 involved the revocation of GST registration, which was cancelled retrospectively due to alleged fraud. The Delhi High Court ruled in favor of the petitioner, noting procedural lapses and the gen…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 17.07.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017. Petitioner also impugns Show Cause Notice dated 27.06.2023. 2. By Show Cause Notice dated 27.06.2023, petitioner was called upon to show cause as to why the registration be not cancelled for the fo…