GST registration cannot be cancelled ab initio for non-filing of return for six months

Balajee Plastomers Private Limited Vs Commissioner Of Delhi Gst & Anr. (Delhi High Court) Introduction: The Delhi High Court recently ruled on a significant case, Balajee Plastomers Private Limited vs Commissioner Of Delhi GST & Anr. The court examined the validity of canceling GST registration retrospectively from the date of grant due to non-filing of returns for six months. Detailed Analysis: The petitioner’s GST registration, granted from 01.07.2017, faced cancellation in an order dated 29.01.2021. The petitioner, having ceased business in 2019, applied for voluntary cancella...