^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes

GST Forms

My Favourites ^New

GST Diary

GST Notebook

GST Staff Manager ^New

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

KRISHNA TRADERS vs. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DELHI NORTH & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
TUSHAR RAO GEDELA

Pet. Counsel

Rajesh Mahna

Ramanand Roy

Shiva Narang

Res. Counsel

Atul Tripathi

Petitioner / Applicant	KRISHNA TRADERS
Respondent	COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DELHI NORTH & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 20, 2023
Order No.	W.P.(C) 12359/2023 & CM APPL. 48689/2023
Citation	2023(9) TAXREPLY 7981
Original Order
My Favorites	Add to Fav ☆ Add to favorites.

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
VIBHU BAKHRU, J. 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition impugning an order dated 02.03.2023 (hereafter ‘the impugned order’) whereby the petitioner’s GST registration was cancelled with the retrospective effect from 02.07.2017. 4. The petitioner, at the material time, was engaged in the business of trading of rubber tyres, under a sole proprietorship concern named Krishna Traders. It is material to note that the petitioner is not aggrieved by the order cancelling the GST registration as it had applied for cancellation of the GST registration with effect from 31.03.2022. The petitioner is, essentially, aggrieved by cancellation of the GST registration with retrospective effect. 5. It is the petitioner’s case that he had closed his business in Delhi with effect from 31.03.2022 and had, accordingly, applied for cancellation of the GST registration on 13.04.2....