Delhi HC set aside Retrospective GST Registration Cancellation order

Rane Brake Lining Limited Vs Superintendent (Delhi High Court) Introduction: In a significant judgment, the Delhi High Court addressed the issue of retrospective cancellation of GST registration in the case of Rane Brake Lining Limited Vs Superintendent. The Court’s decision to set aside both the cancellation of GST registration and the rejection of the revocation application underscores the importance of adhering to procedural requirements under the GST framework. Detailed Analysis: The case arose from a series of procedural lapses beginning with the issuance of a Show Cause Notice (SCN...