GST registration cannot be cancelled retrospectively for non-filing of return for some period

K.C.P India Vs Commissioner (Delhi High Court) The Delhi High Court recently delivered a significant ruling in the case of K.C.P India vs Commissioner regarding the retrospective cancellation of Goods and Services Tax (GST) registration. The court’s decision sheds light on the procedural and substantive aspects of GST registration cancellation, particularly focusing on the retrospective aspect of such cancellations. The case revolved around an order dated January 1, 2021, wherein the GST registration of K.C.P India was cancelled retrospectively from July 1, 2017. This decision was preced...