Delhi HC Modifies Order cancelling GST registration for failure to furnish returns

Manish Anand Vs AVATO Ward-45 State Goods And Services Tax & Ors. (Delhi High Court) Introduction: The case of Manish Anand Vs AVATO Ward-45 State Goods And Services Tax & Ors. before the Delhi High Court pertained to the retrospective cancellation of GST registration due to the failure to furnish returns for a continuous period of six months. The High Court’s modification of the order has significant implications for taxpayers and tax authorities alike. Detailed Analysis: The petitioner, Manish Anand, challenged the retrospective cancellation of his GST registration, which was e...