GST UPDATE

???? Desk of CA. Praveen Sharma Series-572????

*DELHI HIGH COURT IN THE CASE OF Alaknanda Steel

?A petitioner challenged the rejection of his application for GST registration cancellation and a subsequent order that canceled his registration with retrospective effect from 01.07.2017. The petitioner argued that the show cause notice (SCN) did not propose retrospective cancellation, lacked specific details, and did not provide a date or time for a hearing, violating natural justice principles.

?The court found the SCN to be vague and the cancellation order unjust, as the petitioner was not given a fair opportunity to contest it. The court set aside the retrospective cancellation, directing that the cancellation be effective prospectively from 09.06.2023. However, it allowed authorities to initiate fresh proceedings if done in accordance with the law. The petition was disposed of accordingly.

CA. Praveen Sharma

+91-9871530610