Proper Officer should reach Objective satisfaction before Cancelling GST Registration Retrospectively: Delhi HC [Read Order]

In a recent decision, a division bench of the Delhi High Court observed that Proper Officer should reach objective satisfaction before cancelling GST Registration retrospectively. The petitioner impugned the order whereby the GST registration of the petitioner was cancelled retrospectively with effect from 28.05.2022. Said cancellation order was issued pursuant to a Show Cause Notice…