retrospective gstin cancellation

The Hon’ble Delhi High Court in the case of Aryan Timber Store v. Sale Tax Officer [Writ Petition (Civil) No. 628 of 2024 dated January 18, 2024] held that the GST Registration of an Assessee cannot cancelled with retrospective effect…

GST Article High Court

Registration should not be cancelled retrospectively for the period when the taxpayer has fulfilled compliance requirements

byCA Bimal Jain25/01/202425/01/2024

The Hon’ble Delhi High Court in the case of Sharda Metal Works v. Commissioner of Central Goods and Services Tax [W.P.(C) NO. 16190 OF 2023 dated January 4, 2024] disposed of the writ petition, thereby setting aside the Show Cause…

Tag: retrospective gstin cancellation

GST registration cannot be cancelled retrospectively merely because the returns were not filed

Registration should not be cancelled retrospectively for the period when the taxpayer has fulfilled compliance requirements