DELHI HIGH COURT DIRECTS RESTORATION: TAXPAYER NOT PROVIDED OPPORTUNITY TO OBJECT TO RETROSPECTIVE CANCELLATION OF GST REGISTRATION

The Delhi High Court in the case M /S E e n E e n Sales Corporation Versus Assistant Commissioner Of Central Goods And Service Tax observed and has held that the taxpayers are not provided an opportunity to object to the retrospective cancellation of the GST registration.

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The bench comprising of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja in the case observed and has restored the GST registration of the petitioner to its original number in the matter.

In the present case, the petitioner or assessee has challenged the show cause notice wherein it required the petitioner to show cause as to why the GST registration of the petitioner was not cancelled.

The petitioner in the case was aggrieved by the order by which the GST registration of the petitioner has been cancelled with effect from 04.02.2023.