Delhi HC Orders GST Registration Cancellation from SCN Date, Not Retrospective

Delhi Polymers Vs Commissioner (Delhi High Court)  Introduction: Delhi Polymers filed an appeal against the retrospective cancellation of its GST registration by the GST department. The Delhi High Court examined the legality of the cancellation, especially its retrospective nature, and provided crucial directives in this regard. Detailed Analysis: The crux of the matter revolved around the retrospective cancellation of Delhi Polymers’ GST registration by the GST department, effective from July 1, 2017. The cancellation was based on a Show Cause Notice issued to the petitioner, citing re...