Retrospective Cancellation of GST Registration Should be based on Objective Criteria, Not merely Non-Filing of Returns as it Affects ITC for Customers: Delhi HC [Read Order]

Retrospective Cancellation - Objective Criteria - Delhi high court - tax news - Taxscan

The High Court of Delhi has set a precedent bringing clarity and justification in cases of retrospective cancellation of GST registrations. The High Court emphasised the need for objective criteria rather than solely relying on the non-filing of returns, highlighting the significant impact such cancellations can have on Input Tax Credit (ITC) for customers. The…

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