Delhi HC Cancels GST Registration Retrospectively from Date of SCN

R8 Space Design Pvt Ltd Vs Principal Commissioner State Tax Delhi & Anr (Delhi High Court) In a recent case before the Delhi High Court, R8 Space Design Pvt Ltd challenged the retrospective cancellation of its GST registration by the Principal Commissioner State Tax Delhi & Anr. The petitioner contested the lack of reasons provided for the retrospective cancellation and the effective date chosen for cancellation. Background: R8 Space Design Pvt Ltd, engaged in providing design services, received a show cause notice dated 19.11.2020, citing non-filing of returns for a continuous period ...