"RETROSPECTIVE CANCELLATION OF GST REGISTRATION"

"RETROSPECTIVE CANCELLATION OF GST REGISTRATION"

As you are aware, the Department keeps canceling GST Registration from retrospective effect, Sharing with you a few judgments from VAT-Sales Tax era on this issue.

1. Jain Manufacturing India Ltd. - Delhi High Court

(2016) 93 VST 326 :: (2016) SCC Online 3656

Delhi CST: Retrospective cancellation adversely affects the rights of bona fide sellers from other states who rely on the validity of the C Forms provided at the time of transaction.

The subsequent cancellation of the purchasing dealer’s registration does not invalidate the C Form retrospectively.

2. Scrap Recycling Pvt. Ltd. - Gujarat High Court

(2015) 82 VST 410 :: 2015 SCC Online 6252

Gujarat VAT: When the Show Cause Notice has not proposed retrospective cancellation, VAT Registration cannot be cancelled retrospectively.

3. Bipin Kumar and Brothers - Gujarat High Court

(2016) 87 VST 16 :: 2015 SCC Online 6690

Gujarat VAT: Registration of recipient cannot be cancelled on the ground that he has purchased goods and claimed ITC from two dealers who were found to be involved in bogus billings.

I hope you will find this useful.

Thanks

Raja Abhishek?

Candidate for NIRC'2024

9810638155