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2023 (12) TMI 154 - DELHI HIGH COURTCancellation of GST registration with retrospective effect - no reply given to SCN - principles of natural justice - HELD THAT:- The taxpayer’s GST registration was cancelled by the impugned order for the reason that no reply had been given to the Show Cause Notice - the impugned order dated 20.09.2022 is also unsustainable as it is not informed by reason. It is considered apposite to direct that the taxpayer’s GST registration be considered as cancelled w.e.f. 31.03.2020, as was sought by him. Clearly, if a taxpayer has closed down its business, the respondent cannot insist that his GST registration be kept alive and he be held responsible for filing his returns thereafter - petition disposed off.
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