Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
← back
Informative
GST Registration Cancelled Retrospectively without stating any reason in SCN: Delhi HC sets aside Retrospective Effect of Cancellation [Read Order]
GST
The Delhi High Court overturned the retrospective cancellation of registration for S.S. Enterprises, citing lack of reason in the Show Cause Notice (SCN). \r
The petitioner, Zahira Begum, challenged the dismissal of their appeal and the retrospective cancellation of their GST registration from 01.07.2017. The SCN lacked specific grounds for cancellation and didn't inform the petitioner about the retrospective effect. The court observed that cancellation with retrospective effect requires warranted reasons. \r
While both parties sought cancellation, the court modified the order, canceling the registration from 27.06.2019, the date of the cancellation order. The petitioner must comply with Section 29 of the Central Goods and Services Tax Act, 2017. \r
Legal representatives for the petitioner included Mr. M A Ansari, Mr. Khursheed Ahmad, Mr. Sameed Salim, Mohd Kamil, and Mr. Ahmad Ansari, while Mr. Rajeev Aggarwal, Mr. Prateek Badhwar, Ms. Shaguftha H Badhwar, and Ms. Samridhi Vats represented the respondent.
