Guruji Enterprises Vs Principal Commissioner Delhi Goods And Services Tax & Ors
Date: September 2, 2024
Subject Matter
Cancellation of GST registration does not absolve the taxpayer from compliance responsibilities or liabilities
Summary
The petitioner, a partnership firm, challenged an order dated 10.05.2022 that canceled its GST registration with retrospective effect from 01.07.2017. The cancellation followed a show cause notice (SCN) issued on 02.12.2021, citing the failure to fil…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia , impugning an order dated 10.05.2022 (hereafter the impugned cancellation order ) passed by respondent no.2, whereby the petitioner’s Goods and Services Tax (GST) registration was cancelled with retrospec…