Cancellation of GST Registration w.e.f. 1st July 2017 without Providing Proper Reasons: Delhi HC Cancels GST Registration w.e.f. SCN Issuance Date [Read Order]

Mere non-filing of returns does not warrant retrospective cancellation. The court found the lack of details in the SCN and the cancellation order untenable

By Aiswarya Krishnadas - On March 7, 2024 6:00 pm - 2 mins read

Delhi High Court - GST - GST Registration - Cancellation of GST Registration - TAXSCAN

The Delhi High Court recently made a significant ruling regarding the cancellation of Goods and Services Tax ( GST ) registration, retroactively dating back to the issuance date of the Show Cause Notice ( SCN ). This decision came in response to a petition filed against the cancellation order dated August 22, 2023, which had…

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