Delhi HC set aside arbitrary Retrospective GST Registration cancellation order

Swati Gupta Vs Commissioner Of Delhi Goods And Services Tax & Anr (Delhi High Court) Introduction: In a significant ruling, the Delhi High Court has set aside the retrospective cancellation of GST registration for Swati Gupta, a trader, citing a lack of clarity in the cancellation process. The court modified the cancellation date to align with Gupta’s application date, ensuring fairness and compliance with procedural norms. This decision highlights critical issues regarding the retrospective application of GST cancellations and emphasizes the necessity for clear and transparent admin...