Non-Filing of Returns Doesn’t Justify retrospective GST Registration Cancellation

Sumit Enterprises Vs Commissioner of Delhi Goods And Services Tax Anr (Delhi High Court) Introduction: This article explores the case of Sumit Enterprises vs. Commissioner of Delhi Goods And Services Tax Anr, where the Delhi High Court scrutinized the retrospective cancellation of GST registration. The court analyzed the rejection of the cancellation application and the subsequent cancellation order, emphasizing the importance of furnishing required details and the proper officer’s objective criteria for retrospective cancellation. Detailed Analysis: 1. Background of the Case: The petiti...