Akash Garments India Pvt Ltd Vs Union of India
Date: November 11, 2024
Subject Matter
The retrospective cancellation of GST registration for non-filing of returns is not justified.
Summary
In this case law, a writ petition was filed challenging a Show Cause Notice and an order of cancellation of GST registration, which was effective retrospectively from July 2, 2017. The petitioner had initially sought the cancellation of its GST regis…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT This writ petition has been preferred seeking the following reliefs:- “a. Issue a writ of certiorari or in the nature of certiorari to set aside the Show Cause Notice dated 15/01/2023 and order date 28.02.2023 of Cancellation of GST Registration w.e.f. 02.07 .2017 by proper officer. b. Issue a writ of mandamus or in the nature of mandamus d…