Retrospective GST Cancellation Requires Proper Justification: Delhi HC Limits Scope of Cancellation [Read Order]

The court clarifies that authorities must follow proper procedures and provide clear justifications before cancelling a GST registration retrospectively
Delhi High Court - GST - Delhi HC Limits Scope - tax news - Taxscan

In a recent judgement, the Delhi High Court held that the authorities cannot cancel a company’s Goods and Services Tax ( GST ) registration retrospectively without proper justification. The case involved N.K Industries, whose GST registration was cancelled with retrospective effect to the date of registration. The Show Cause Notice issued by the respondents stated…

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