Retrospective GST Registration Cancellation Set Aside Due to Absence of Justification

Oscar Enterprises Vs Commissioner of Delhi GST And Anr. (Delhi High Court) The Delhi High Court examined the legality of a GST registration cancellation order dated 27 September 2022, which had been made effective retrospectively from 12 November 2019. The cancellation was preceded by a show cause notice dated 09 September 2022, which alleged that the taxpayer was non-functioning or not existing at the principal place of business. The petitioner challenged the retrospective operation of the cancellation order, contending that such action requires explicit reasons and cannot be applied automati...