Delhi HC directs cancellation of GST registration from date of SCN issuance

Mukesh Kumar Singh Vs Commissioner Of Delhi GST And Ors (Delhi High Court) The case of Mukesh Kumar Singh vs Commissioner of Delhi GST and Others brings to light the complexities surrounding retrospective cancellation of GST registration and its ramifications, particularly the denial of Input Tax Credit (ITC) to customers. The petitioner contested the retrospective cancellation of their GST registration, arguing that they were not adequately informed or given a fair opportunity to respond to the Show Cause Notice. The Court observed discrepancies in the issuance of the notice and the subsequen...