GST Registration Cancelled Retrospectively Without Valid Reason: Delhi HC Modifies GST Order [Read Order]

The Delhi HC modified the order of cancellation of GST that the same shall operate with effect the date on which the petitioner discontinued the business
Delhi High Court - GST - GST Registration - Goods and Service Tax - taxscan

The Delhi High Court modified the order cancelling Goods and Service Tax ( GST ) Registration retrospectively without a valid reason. The court observed that a taxpayer’s registration can be cancelled with retrospective effect only where such consequences are intended and warranted. The Petitioner, Prem Enterprises filed the appeal impugning order of cancellation of registration…

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