The Hon’ble Delhi High Court in the case of Rane Brake Lining Ltd. held that the Registration could not be cancelled with retrospective effect mechanically unless the consequences of cancellation are deliberate and justified.
The Hon’ble Delhi High Court in the case of Gulab Nagar disposed of the writ petition thereby holding that, revocation application filed by the Assessee has to be taken into consideration in case where the GST Registration has been cancelled by the Revenue Department based on incorrect field visit report.
HC allowed restoration of cancelled registration due to non-filing of returns as accountant was suffering from serious illness
The Hon’ble Delhi High Court in the case of M/s.Friends Media Add Company modified the GST cancellation order to operate prospectively from the date of issuance of the SCN thereby holding that, GST registration should not be cancelled retrospectively when the SCN issued is vague in nature and no opportunity was granted to file objection against retrospective cancellation.
The Hon’ble Delhi High Court in the case of NP Trading Co. set aside the Impugned Order, thereby cancelling Assessee GST registration on the ground that no details were provided in SCN relating to alleged invoices or bills made without the supply of goods or services.
The Hon’ble Delhi High Court in the case of Aryan Timber Store v. Sale Tax Officer [Writ Petition (Civil) No.…
No retrospective cancellation of GST registration allowed without providing reasons and SCN No retrospective cancellation of GST registration allowed without…
Cancellation of GST registration on ground of filing nil return for more than 6 months is without jurisdiction THE HON’BLE…
The Hon’ble Delhi High Court in the case of Kundan Impex v. Principal Commissioner of Department of Trade and Taxes…
The Hon’ble Delhi High Court in the case of Sharda Metal Works v. Commissioner of Central Goods and Services Tax…
