Cancellation of GST Registration by Proper Officer must be based on objective criteria: Delhi HC [Read Order]

Delhi HC observed that the cancellation of GST registration by the proper officer must be based on an objective criterion
Cancellation of GST Registration - GST Registration - Proper Officer - criteria - Delhi HC - Cancellation of GST Registration by Proper Officer - taxscan

In a recent decision the Delhi High Court observed that the cancellation of GST registration by the proper officer must be based on an objective criterion. The petitioner impugned the show cause notice dated 23.12.2022 and order dated 16.01.2023 whereby GST registration of the petitioner has been cancelled retrospectively with effect from 02.07.2017. The counsel…

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