2024-VIL-975-DEL
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SGST High Court Cases

GST - Cancellation of registration with retrospective effect - Violation of principles of natural justice - the petitioner had applied for cancellation of its GST registration with effect from 30.11.2020 – challenge to the impugned cancellation order cancelling the petitioner's GST registration with retrospective effect from 01.07.2017 – HELD - the impugned cancellation order was passed in violation of the principles of natural justice and was not informed by reasons - the cancellation of the petitioner's GST registration should be effective from 08.02.2021, the date on which the petitioner had applied for cancellation, and not with retrospective effect from 01.07.2017 - while the proper officer has the power to cancel a taxpayer's registration with retrospective effect under the CGST Act/DGST Act, such action must be informed by cogent reasons and not be arbitrary or whimsical - cancellation of the petitioner's GST registration does not absolve it from being held accountable for any statutory non-compliance or from any liability under the statute, and the respondents are not precluded from initiating fresh proceedings for any statutory non-compliance or recovery of dues, if warranted, in accordance with law - the impugned cancellation order is set aside and the cancellation of the petitioner's GST registration shall be operative with effect from 08.02.2021, the date on which the petitioner had applied for cancellation of its registration – the petition is disposed of
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