Non-Filing of Returns not Mandate Retrospective GST Registration Cancellation

Laxmi Jain Vs Principal Commissioner of Delhi Goods And Services Tax & Anr. (Delhi High Court) In a recent case, Laxmi Jain challenged the retrospective cancellation of their GST registration by the Delhi High Court. The court’s ruling sheds light on the legalities surrounding GST registration cancellations and the necessity for objective criteria in such decisions. Detailed Analysis The petitioner, Laxmi Jain, contested the cancellation of their GST registration, which was backdated to 01.07.2017, through an order dated 26.09.2020. The court highlighted discrepancies in the cancella...