GST Registration Cannot be Cancelled Retrospectively solely for Non-Filing of GSTR For Some Period: Delhi HC [Read Order]
The Delhi High Court has clarified that the non-filing of GSTR for some period is not a good ground for cancelling the GST registration retrospectively, where the taxpayer has already filed the returns.
By Navasree A.M - On January 17, 2024 9:13 pm - 2 mins read
The Delhi High Court, while disposing of the writ petition, clarified the cancellation of Goods and Services Tax ( GST ) registration cannot be implemented retrospectively solely on the grounds of the taxpayer not filing the GST Returns ( GSTR ) for a certain period. The petitioner, engaged in manufacturing paint, had ceased operations on…
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