Non-Continuation of Business: Delhi HC directs GST Registration Cancellation from SCN Date

Udayraj Yadav Vs Sales Tax Officer (Delhi High Court) In a significant ruling, the Delhi High Court has directed the cancellation of GST registration of Udayraj Yadav, a wholesale trader, retroactively from the date of the Show Cause Notice (SCN). This judgment, passed on May 15, 2023, underscores the importance of procedural compliance and provides clarity on the retrospective cancellation of GST registrations. The case revolves around the non-continuation of business activities and alleged wrongful availment of Input Tax Credit (ITC). The petitioner, Udayraj Yadav, held a GST registration fo...