Home GST GSTIN Cancellation Can Take Effect from the Date of the Notice

GSTIN Cancellation Can Take Effect from the Date of the Notice

GSTIN Cancellation Can Take Effect from the Date of the Notice
Unlimited Tax Return Filing

Delhi HC’s Order In Case of Varyam Dass Khurana Vs Commissioner of GST

The Hon’ble Delhi Excessive Courtroom within the case of Varyam Dass Khurana v. Commissioner of GST, New Delhi [W.P. (C) No. 15670 of 2023 dated December 05, 2023] dominated that the cancellation of registration should take impact from the issuance date of Present Trigger Discover, and never retrospectively.

Key Info

Late Mr. Varyam Dass Khurana was within the enterprise of supplying constructing supplies cement, mud, bricks, and many others., from his principal place of work. He died on January 02, 2019, and considered one of his sons Mr. Sanjay Khurana, took cost of the enterprise. He filed returns commonly and utilized for cancellation of GST registration which was in favour of the Late Mr Varyam Dass Khurana on February 17, 2020. The acknowledged software was acknowledged. Therefore, the Commissioner of GST (“the Respondent”) issued a SCN asking for extra data regarding the mentioned software.

The Respondent launched an Order (“Impugned Order”) dated Could 29, 2020, whereby the GST registration was cancelled, w.e.f. July 04, 2017.

Therefore, lockdown was levied on the time of the Covid interval. Therefore, a private listening to cannot be carried out. Thus, Mr. Sanjay Khurana died on April 28, 2021.

Learn Additionally: Delhi HC: Some Factual Standards Should Underlie Earlier than Determination of GSTIN Cancellation

Due to this fact, dissatisfied by the Impugned Order the current writ was filed by the Shri Sandeep Kumar Khurana (“the Petitioner”).


Whether or not retrospectively, GST Registration may very well be cancelled from the issuance date of the Present Trigger Discover?

Hon’ble Delhi Excessive Courtroom’s Ruling

The Hon’ble Delhi Excessive Courtroom in ­­­­­­­­­­W.P. (C) No. 15670 of 2023 dominated as below:

  • It was noticed that the Petitioner isn’t adversely affected by the cancellation of GST registration, given the closure of the enterprise. Nonetheless, the Petitioner contests the retrospective impact of the cancellation, particularly from the date the registration was initially granted.
  • The ruling stipulates that the Challenged Order, which revokes the registration, shall be efficient from Could 18, 2020, the date of the Present Trigger Discover (SCN). It additional clarifies that the Challenged Order doesn’t forestall the Respondents from pursuing actions to get better any excellent taxes or addressing any statutory violations, ought to they exist, following the regulation. Consequently, the writ petition has been disposed of.


Please enter your comment!
Please enter your name here