High Court Rules: Cancelling GST Registration Retroactively Denied if Assessee Already Applied
- cagoyalayush
- Oct 5, 2023
- 1 min read
The petitioner challenged an order dated 2-3-2023, which canceled their GST registration retrospectively from 2-7-2017.
The petitioner operated a sole proprietorship business called Krishna Traders, engaged in rubber tire trading, and had applied for GST registration cancellation as of 31-3-2022.
The grievance was against the retrospective cancellation of GST registration.
The petitioner closed the Delhi-based business on 31-3-2022, applied for cancellation on 13-4-2022, and relocated to Dehradun.
A show cause notice dated 26-4-2022 was issued but not received due to the petitioner's relocation, leading to rejection of the cancellation application on 29-5-2022.
A new show cause notice on 8-11-2022 cited non-filing of tax returns for six months as the basis for cancellation.
The impugned order confirmed cancellation but noted no outstanding tax liability.
The petitioner argued for cancellation from 31-3-2022.
The court ordered cancellation from 31-3-2022 but allowed proceedings if statutory violations or tax liabilities were found. Krishna Traders vs. Commissioner of Central Goods and Service Tax
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