Taxpayer’s GST registration can be Cancelled with Retrospective Effect only where such Consequences are Intended and are Warranted: Delhi HC [Read Order]

In a recent decision, the Delhi High Court observed that the taxpayer’s GST registration can be cancelled with retrospective effect only where such consequences are intended and are warranted. The petitioner impugned the order dated 24.03.2021, whereby GST registration of the petitioner has been cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause…