GST Registration Cancellation shall be from Business Discontinuation Date, not Retrospectively w.e.f. 1st July 2017 unless deemed fit by Proper officer: Delhi HC [Read Order]
The court found several inconsistencies in the cancellation order, including the absence of reasons for cancellation and contradictory statements within the order itself
By Navasree A.M - On February 22, 2024 6:38 pm - 2 mins read
“Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.“ – Observed Justices Sanjeev Sachdeva and Ravindar Dudeja The Delhi High Court recently addressed a…
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