GST registration Cancellation with retrospective effect cannot be mechanical

N K Industries Vs Commissioner of Delhi Goods And Services Tax And Anr (Delhi High Court) In the case of N K Industries v. Commissioner of Delhi Goods And Services Tax, the petitioner challenged the retrospective cancellation of its GST registration and a show cause notice issued in this regard. The petitioner, engaged in the business of manufacturing, retail, and wholesale of Air or Vacuum Pumps and Compressors, possessed GST registration under the Central Goods and Services Tax Act, 2017. The petitioner argued that the show cause notice did not provide any opportunity to object to the retros...