Cancellation of GST Registration Retrospectively without valid Reason is invalid: Delhi HC [Read Order]
The Tribunal held that merely, 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 retrospective date also covering the period when the returns were filed, and the taxpayer was compliant
The Delhi High Court has held that the Cancellation of Goods and Service Tax ( GST ) registration retrospectively without a valid reason is invalid. The Tribunal held that merely, 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 retrospective…
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