In a recent judgement by the Delhi High Court, a decision was made regarding the retrospective cancellation of GST registration. The court modified the registration cancellation to be effective from 12.01.2021, following a Show Cause Notice issued to the petitioner. Stay up to date on this significant case involving tax compliance and regulations.
Analysis
- Petitioner must comply with Section 29 of the CGST Act, 2017 and file all required returns with penalty, if applicable.
- Respondents can take steps for recovery of taxes, penalties, or interests due, including retrospectively cancelling GST registration after proper notice and hearing.
- The Petition stands disposed with the aforementioned conditions.
Decision
- The court modified the date of registration cancellation to be effective from 12.01.2021, the date of the Show Cause Notice.
- The court noted that the petitioner’s reply dated 21/01/2021 was not sustainable.
- Registration was cancelled retrospectively from 01.07.2017.
- The petitioner challenged the retrospective cancellation and the Show Cause Notice of 12.01.2021.
Case Title: M/S USHA INDUSTRIES THROUGH ITS PARTNER MR SANDEEP SINGHAL Vs. ASSISTANT COMINISSIONER WARD 82 AND ANOTHER (2024:DHC:3806-DB)
Case Number: W.P.(C)-6510/2024
