Prime Industries Vs Principal Commissioner & Ors
Date: May 28, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): SANJEEV SACHDEVA, TUSHAR RAO GEDELA
Subject Matter
Registration cannot be cancelled with retrospective effect mechanically
Summary
The petitioner, engaged in the business of manufacturing and retailing, sought the cancellation of their GST registration on the ground of discontinuance of business. The petitioner's application for cancellation was rejected multiple times witho…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT Petitioner impugns order dated 13.02.2024 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 18.08.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.07.2017 and also impugns Show Cause Notice dat…