M/S Shree Siddhi Vinayak Induction Pvt. ... vs Commissioner Of Central Excise And ... on 25 May, 2022
3. We had in this regard and bearing in mind the power which
Section 29 of the Central Goods and Services Tax Act, 20173
confers upon the respondents to cancel registration from a
retrospective date, in Riddhi Siddhi Enterprises vs. Commissioner
of Goods and Services Tax (CGST), South Delhi & Anr.4 held as
follows: