GST Registration can be Cancelled with Retrospective Effect only when Consequences are Intended and are Warranted: Delhi HC [Read Order]

The Delhi High Court observed that the GST registration can be cancelled with retrospective effect only when consequences are intended and are warranted

By Kalyani B. Nair - On January 27, 2024 10:04 am - 2 mins read

GST - GST registration - GST registration cancellation - Delhi High Court - Retrospective effect - GST cancellation - taxscan

In a recent decision, the Delhi High Court observed that the GST registration can be cancelled with retrospective effect only when consequences are intended and are warranted. The Petitioner impugned the order dated 27.02.2023, whereby the GST registration of the petitioner was cancelled retrospectively with effect from 11.01.2020 and also impugned the Show Cause Notice…

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