Delhi HC Modifies date of Retrospective GST Registration Cancellation

Shibendra Narayan Guha Vs Commissioner of GST & Anr (Delhi High Court) In a significant ruling, the Delhi High Court has modified the date of retrospective cancellation of GST registration in the case of Shibendra Narayan Guha vs Commissioner of GST & Anr. This case highlights critical aspects of GST registration cancellation, its retrospective effect, and the legal intricacies involved in the process. Background of the Case The petitioner, Shibendra Narayan Guha, engaged in the business of trading V-Belt (Motor Parts), challenged the order dated 11.11.2022, which cancelled his GST reg...