#retrospective effect

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GST registration cancellation modified as retrospective effect was held arbitrary in absence of reasons and prior notice

M/s Feron Life Sciences Pvt. Ltd. v. Commissioner, Delhi GST and Ors.Delhi High CourtW.P.(C) 9441/2024Category of dispute: GST Registration – Retrospective CancellationDate of judgment: 12 July 2024Relevant provisions: Section 29(2), Central Goods and Services Tax Act, 2017 Facts The petitioner, a private limited company engaged in trading of medicaments and allied products, was duly registered…

GST registration cancellation modified as retrospective effect was held arbitrary in absence of reasons and prior notice

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GST cancellation remanded as retrospective cancellation lacked reasons and the assessee was denied a meaningful opportunity of hearing under Section 29 read with Rule 22.

Case Summary: W.P.(C) 9518/2024 | Delhi High Court | Order dated 15.07.2024 | GST Registration Cancellation (Section 29 r/w Section 107, CGST/DGST Act) Facts of the Case (Paras 1–12) The petitioner, M/s Birchand, had migrated into the GST regime on 01.07.2017 and was allotted GSTIN 07AFAPC2167H1ZV (para 3). After detecting discrepancies in returns, the Proper Officer issued a notice dated…

GST cancellation remanded as retrospective cancellation lacked reasons and the assessee was denied a meaningful opportunity of hearing under Section 29 read with Rule 22.

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Retrospective GST cancellation set aside as show-cause notice and cancellation order lacked specific reasons, and registration ordered to be cancelled only from the date of business closure.

I. Case Summary: GST cancellation quashed and modified as retrospective cancellation lacked reasons and violated Section 29(2) safeguards Case Title: M/s 3 Shades Events Through Its Proprietor v. Principal Commissioner, Department of Trade & Taxes, GNCTDCourt: Delhi High CourtPetition No.: W.P.(C) 3118/2024Date of Judgment: 13.03.2024Category: GST Registration Cancellation – Retrospective…

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Disallowance of ITC quashed as Calcutta High Court held that retrospective amendment under Section 16(5) regularizes delayed returns filed up to 30th November 2021

Case Summary Case Title: Hiranmoy Dutta v. State of West Bengal & Ors.Court: High Court at Calcutta, Constitutional Writ Jurisdiction, Appellate SidePetition No.: WPA 13453 of 2024Date of Judgment: 06.03.2025Category of Dispute: Input Tax Credit (ITC) – Disallowance due to late filing of returnsRelevant Sections: Section 16(4), Section 16(5), Section 39, Section 73 of the CGST/WBGST Act, 2017;…

Disallowance of ITC quashed as Calcutta High Court held that retrospective amendment under Section 16(5) regularizes delayed returns filed up to 30th November 2021