HC Emphasizes Fairness in Retrospective GST Registration Cancellation

Radhey Trading Company Vs Principal Commissioner of Goods And Service Tax (Delhi High Court) Introduction: The case of Radhey Trading Company versus the Principal Commissioner of Goods and Service Tax has been a focal point for the Delhi High Court, addressing the cancellation of GST registration with retrospective effect. The court, in its judgment, emphasized the importance of providing sufficient details in the show cause notice and the order of cancellation. Detailed Analysis: Radhey Trading Company obtained GST registration on 12.05.2022, claiming to be a supplier of plastic granules and ...