Delhi High Court modifies retrospective cancellation of GST registration

Supreme Enterprises Vs Principal Commissioner of Goods And Service Tax North Delhi (Delhi High Court) The Delhi High Court recently addressed the issue of retrospective cancellation of GST registration in the case of Supreme Enterprises versus Principal Commissioner of Goods and Service Tax, North Delhi. This article provides a detailed analysis of the judgment and its implications. Detailed Analysis The petitioner challenged an order dated 07.07.2023, which cancelled their GST registration retrospectively from 18.01.2022. The cancellation was based on a show cause notice dated 06.06.2023, cit...