GST Registration cannot be Cancelled Retrospectively for Failure to Furnish returns for a continuous Period of 6 Months: Delhi HC Modifies Order [Read Order]
Since the Petitioner does not seek to carry on business or continue the registration, the court modified the impugned order to the limited extent that registration shall now be treated as cancelled with effect from 02.12.2021 i.e., the date when the Show Cause Notice was issued
The division bench of the Delhi High Court modified the order cancelling Goods and Service Tax ( GST ) Registration retrospectively as the same cannot be cancelled merely for failure to furnish returns for a continuous period of 6 months. Manish Anand, the petitioner challenged the order whereby the GST registration of the petitioner has been…
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