GST Registration cannot be cancelled Merely because a Taxpayer has not filed Returns for some Period: Delhi HC [Read Order]

The Court modified the impugned order to the limited extent that no retrospective effect on the Cancellation of registration
GST Registration - Merely - taxpayer - filed returns - Period - Delhi HC - taxscan

The Delhi High Court has held that Good and Services Tax ( GST ) registration cannot be cancelled merely because a taxpayer has not filed returns for some period. The Petitioner discontinued the business on the demise of the father of the Petitioner. The retrospective cancellation of the registration resulted in the denial of the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now