GST Registration Cancellation with Retrospective Effect Invalid if Prior Cancellation Request Filed by Assessee: Delhi HC [Read Order]

The Court ruled that the registration could not be cancelled retrospectively since the petitioner had already applied for cancellation and ordered that the GST registration be cancelled from 14th May, 2024
By Sneha Sukumaran Mullakkal - On May 15, 2025 3:00 pm - 2 mins read
Delhi High Court - GST Registration - GST Registration Cancellation - TAXSCAN

The Delhi High Court ruled that Goods and Service Tax (GST) registration cancellation with retrospective effect is invalid if prior cancellation request is filed by assessee.  Garg Candle Works,petitioner-assessee,had been registered under GST since 1st July, 2017. It applied for cancellation of registration on 15th May, 2023. The Department issued a notice on 14th June,…

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