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The Tax PublishersGST--Cancellation of Registration
On Mere Non-Filing of Returns Registration Can Not be Cancelled with Retrospective Effect
Akhilesh Kumar Sah
The Delhi High Court has recently pronounced many judgments stating that a dealer's registration should not be cancelled with retrospective effect on mere non-filing of the returns. It is true that cancellation of registration of taxpayer dealer causes difficulties to parties dealing with that dealer like in the claim of Input Tax Credit. Unless the dealer's intention is mala fide and intentional one, action of the Proper Officer in cancellation of a registration with retrospective effect will be unjustified.
1. Introduction
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