Retrospective GST Registration cancellation only if denial of ITC to customers of Taxpayer intended: HC

Sri Sai Vishwas Polymers Vs Commissioner of GST & Anr (Delhi High Court) The case of Sri Sai Vishwas Polymers vs Commissioner of GST & Anr before the Delhi High Court revolves around the retrospective cancellation of GST registration. The court’s decision provides clarity on the circumstances under which registration can be cancelled retrospectively. The petitioner, a partnership firm engaged in various business activities, faced the retrospective cancellation of its GST registration. The court scrutinized the grounds for cancellation provided by the authorities and found them la...