GST UPDATE

???? Desk of CA. Praveen Sharma Series-561 ????

DELHI HIGH COURT IN THE Star Enterprises Through

?The petitioner challenged an order dated 20.01.2022 that cancelled his GST registration with retrospective effect from 17.07.2021. The petitioner argued that the cancellation should not be retroactive, especially since the Show Cause Notice (SCN) did not mention any such action, and no reasons were provided in the cancellation order. The petitioner had filed his returns late and explained his absence during a field visit due to travel.

?The court agreed with the petitioner’s concern and, with the respondents' consent, modified the cancellation order to make it effective from 21.12.2021, the date of the SCN, rather than 17.07.2021. The court also clarified that the authorities could still take further action if necessary, including canceling the registration retrospectively if warranted. The petition was disposed of accordingly.

Link:https://www.linkedin.com/pulse/desk-ca-praveen-sharma-series-561-delhi-high-court-d3rvc

CA. Praveen Sharma

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