Beri R & Associates CA firm in Delhi India-ITR ,GST, Accounting, Auditing, DSC
1 year ago
Where assessee applied for cancellation of registration, cancelling it with retrospective effect by fresh notice is not valid: Delhi High Court
Petitioner impugns an order dated 02.03.2023 whereby the petitioner's GST registration was cancelled with the retrospective effect from 02.07.2017.
Since it is the petitioner's case that he had closed the business in Delhi with effect from 31.03.2022, the petitioner could not be expected to file any returns thereafter.
the court directed the cancellation to take effect from 31.03.2022, while allowing authorities to pursue further proceedings if necessary.
Title: Krishna Traders vs Commissioner Of CGST
Court: Delhi High Court
Title: W.P.(C) 12359/2023 & CM APPL. 48689/2023
Dated: 20-Sep-2023
Petitioner impugns an order dated 02.03.2023 whereby the petitioner's GST registration was cancelled with the retrospective effect from 02.07.2017.
Since it is the petitioner's case that he had closed the business in Delhi with effect from 31.03.2022, the petitioner could not be expected to file any returns thereafter.
the court directed the cancellation to take effect from 31.03.2022, while allowing authorities to pursue further proceedings if necessary.
Title: Krishna Traders vs Commissioner Of CGST
Court: Delhi High Court
Title: W.P.(C) 12359/2023 & CM APPL. 48689/2023
Dated: 20-Sep-2023
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