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Proper Officer Has To Consider Reply On Merits And Then Form An Opinion: Delhi High Court

The Delhi High Court has held that the proper officer has to consider the reply on merits and then form an opinion.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that. ....

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Retrospective GST Registration Cancellation Can't Be A Consequence Of Non-Filing Of Return: Delhi High Court

The Delhi High Court has held that simply because a taxpayer has not filed the returns for some period does not mean that the taxpayer s registration is required to be cancelled with a retrospective. ....

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