Tag Archives: Delhi West Commissionerate

GST Registration Cannot Be Retrospectively Cancelled Without Explicit Proposal in Show Cause Notice

By | October 12, 2026
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GST Registration Cannot Be Retrospectively Cancelled Without Explicit Proposal in Show Cause Notice Issue Whether GST registration can be cancelled with retrospective effect when the Show Cause Notice (SCN) issued to the taxpayer contained no proposal or indication for retrospective cancellation. Facts Registration Status: The petitioner was a registered person under the GST regime. Issuance… Read More »

Alleged Breaches of Natural Justice in SCN Service Do Not Warrant Bypassing Statutory GST Appeal Remedy

By | October 8, 2026
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Alleged Breaches of Natural Justice in SCN Service Do Not Warrant Bypassing Statutory GST Appeal Remedy Issue Whether corporate directors can directly challenge a GST penalty order under Article 226 citing non-service of SCN and lack of individual hearing, or whether they must exhaust the statutory appellate remedy under Section 107 regardless of the Appellate… Read More »

Directors Relegated to Section 107 Statutory Appeal as Penalty Issue Under Section 122(1) Is Sub-Judice Before Supreme Court

By | September 2, 2026
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Directors Relegated to Section 107 Statutory Appeal as Penalty Issue Under Section 122(1) Is Sub-Judice Before Supreme Court Issue Whether company directors challenging the levy of penalty under Section 122(1) on the ground that they are not “taxable persons” can maintain a writ petition when an alternate statutory appellate remedy under Section 107 exists and… Read More »