Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]
The Delhi High Court ruled that the cancellation of GST registration cannot be applied retrospectively if the SCN lacks clarity and specific reasons. The court limited the cancellation to the suspension date, protecting the petitioner from retrospective penalties while allowing the authorities to pursue lawful recovery if required
By Devanand T R - On October 3, 2024 11:28 am - 3 mins read
The High Court of Delhi held that the cancellation of Goods and Services Tax ( GST ) registration cannot be applied retrospectively if the Show Cause Notice ( SCN ) does not clearly specify the reasons for such action. The court directed that the cancellation of the petitioner’s GST registration be effective from the date…
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