BANGLORE SALES CORPORATION THROUGH ITS PROPRIETOR PREM KUMAR v. COMMISSIONER OF DGST & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
BANGLORE SALES CORPORATION THROUGH ITS PROPRIETOR PREM KUMAR
v.
COMMISSIONER OF DGST & ORS.
W.P.(C) 9001/2025 dated 04.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Rule Number : Rule 21A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Retrospective cancellation of registration – Clarification notice issued after 2 years and application rejected – SCN issued – Registration cancelled with retrospective effect during pendency of appeal – Appeal dismissed – Seeking clarification beyond prescribed time under Rule 21A(2A) vitiates process – No justification for retrospective cancellation – SCN issued on ground of non-filing of returns post-cancellation application is untenable – Held: Petition disposed – Cancellation modified to take effect from date of cancellation application.
Represented By:
Counsel for the Petitioner: M.A.Ansari, Tabassum Firdouse, Ajay Arora & Imran Ahmad, Advs.
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