Delhi HC quashes Order Cancelling GST Registration with Retrospective Effect [Read Order]
The Delhi HC observed that the registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so.
The Delhi High Court quashed the order cancelling Goods and Service Tax (GST) registration with retrospective effect. It was noted that a taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. Ms RS Wires Industries, the petitioner challenged the show cause notice for cancellation of the GST…
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