GST DAILY – 171

No retrospective cancellation of GST registration allowed without providing reasons and SCN

No retrospective cancellation of GST registration allowed without providing reasons and SCN

THE DELHI HIGH COURT in the case of SHREE SHYAM METALS V/s COMMISSIONER OF GOODS AND SERVICE TAX, decided on 21-12-2023

👉 Issue:-

✔️ Can Department cancel  GST registration retrospectively without providing reasons and SCN?

👉 The Hon’ble High Court Judgement:-

✔️ Where impugned order cancelling petitioner’s GST registration with retrospective effect was passed without affording petitioner an opportunity to contest same, impugned order was to be modified to be effective from date on which petitioner had closed its business. Section 29 of Central Goods and Services Tax Act, 2017