GST Dept. Cancels GST Registration Retrospectively w.e.f. 1st July 2017 without Citing Reasons: Delhi HC directs Cancellation from SCN Issuance Date
The consequences of cancelling a taxpayer's registration retroactively affect their customers' input tax credit. Hence, such cancellations should be justified and intended
“Registration cannot be canceled with retrospective effect mechanically. It can be canceled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. – Observed Justices Sanjeev Sachdeva and Ravinder Dudeja. In a significant ruling, the Delhi High Court directed the Goods…
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