Delhi High Court strikes down Retrospective GST Cancellation as it does not satisfy CGST Section 29(2) [Read Order]

HC held that the cancellation order would take effect from the date of the SCN, not retrospectively
Delhi High Court - GST Cancellation - CGST - GST - Retrospective GST Cancellation - taxscan

In a recent ruling, the Delhi High Court quashed retrospective cancellation of GST as it does not satisfy the provisions under Section 29(2) of the Central Goods and Services Tax Act, 2017. In this case, the writ petitioner, Anwar Ali, had registered his business with the GST authorities with effect from 29.12.2022. The petitioner had…

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