Absence of Reasoned Decision: Delhi HC modifies GST Registration Cancellation [Read Order]

The decision to cancel the petitioner’s GST registration with retrospective effect is not informed by reason.
GST Registration Cancellation - Delhi HC - Delhi High Court - Goods and Service Tax - GST - high court news - gst news - taxscan

The Delhi High Court modified the Goods and Service Tax (GST) registration cancellation, citing the absence of a reasoned decision. While the Proper Officer has the authority to cancel a taxpayer’s registration, including retroactively, such action must be based on reasonable grounds. The court further found that the retroactive cancellation in this case was neither…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here
taxscan-loader