GST Registration cannot be Cancelled with Retrospective Effect Mechanically: Delhi HC [Read Order]

In a recent decision, the Delhi High Court observed that GST registration cannot be cancelled with retrospective effect mechanically. The Petitioner impugned the order dated 04.11.2021, whereby the GST registration of the petitioner was cancelled retrospectively with effect from 10.07.2017 and also impugns Show Cause Notice dated 19.10.2021. By the Show Cause Notice dated 19.10.2021,…