R8 SPACE DESIGN PVT LTD v. THE PRINCIPAL COMMISSIONER STATE TAX DELHI & ANR.
High Court, Delhi
Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice
R8 SPACE DESIGN PVT LTD
v.
THE PRINCIPAL COMMISSIONER STATE TAX DELHI & ANR.
W.P. (C) 3930/2024 & CM APPLs. 16201-02/2024 dated 19.03.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 29
Decision : Disposed off
Section- 29- Retrospective cancellation of GST Registration- A Show cause notice (SCN) on 19.11.2020 was issued to petitioner seeking cancellation of registration without any specific reason. Subsequently, an order issued on 01.12.2020 cancelled the petitioner’s GST registration retrospectively from 1.07.2017 with stating contradictory statements related to reply. HELD:-Court observed that SCN and the order are bereft of any details-Also neither the SCN nor the order spells out the reasons for retrospective cancellation.-Referring Section 29(2) of the Act, court emphasized that registration can be cancelled with retrospective effect only where such consequences are intended and are warranted –Since both wanted the GST registration to be cancelled, the court modified the order to the limited extent that registration shall now be treated as cancelled with effect from 19.11.2020 i.e., the date when the Show Cause Notice was issued. Disposed of.
Represented By:
Counsel for the Petitioner: Anurag Soan, Siddhant Gupta & Saransh Gupta, Advocates
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