GST Registration cannot be cancelled Merely because a Taxpayer has not filed Returns for some Period: Delhi HC [Read Order]

The Court modified the impugned order to the limited extent that no retrospective effect on the Cancellation of registration
GST Registration - Merely - taxpayer - filed returns - Period - Delhi HC - taxscan

The Delhi High Court has held that Good and Services Tax ( GST ) registration cannot be cancelled merely because a taxpayer has not filed returns for some period. The Petitioner discontinued the business on the demise of the father of the Petitioner. The retrospective cancellation of the registration resulted in the denial of the…

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