GST Registration Cancellation Challenged: Retrospective Effect Quashed

Friends Media Add Company Vs Principal Commissioner of Goods And Service Tax West Delhi (Delhi High Court)

Introduction: In a recent case, Friends Media Add challenged the retrospective cancellation of its GST registration by the Principal Commissioner of Goods and Service Tax, West Delhi. The Delhi High Court examined the legality of the cancellation and provided a significant ruling regarding the retrospective nature of such actions.

Background:

Friends Media Add Company (petitioner) challenged the cancellation of its GST registration by the Principal Commissioner of Goods and Service Tax (respondent). The order, dated December 12, 2023, cancelled the registration retrospectively, effective from May 30, 2022.

Grounds for Cancellation:

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