https://www.taxtmi.com/caselaws?id=435783 Delhi HC set aside GST registration cancellation order that cancelled petitioner's registration ab-initio from 2017. Court found petitioner had legitimately operated business, filed returns, and paid taxes from August 2017 to November 2022 before transferring business to partnership firm in Haryana in July 2021. While petitioner failed to file requisite returns for stock/capital goods transfer, HC held cancellation from registration date was excessive. Court directed respondent to cancel registration only from July 31, 2021 (transfer date) and determine applicable tax/penalty for non-compliance. Refund rejection order also set aside. en-us Thu, 23 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435783 Delhi HC set aside GST registration cancellation order that cancelled petitioner's registration ab-initio from 2017. Court found petitioner had legitimately operated business, filed returns, and paid taxes from August 2017 to November 2022 before transferring business to partnership firm in Haryana in July 2021. While petitioner failed to file requisite returns for stock/capital goods transfer, HC held cancellation from registration date was excessive. Court directed respondent to cancel registration only from July 31, 2021 (transfer date) and determine applicable tax/penalty for non-compliance. Refund rejection order also set aside. Case-Laws GST Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435783