GST Registration cannot be cancelled retrospectively whimsically or arbitrarily

Bansal Exim Vs Commissioner of DGST (Delhi High Court)

In Bansal Exim Vs Commissioner of DGST, the Delhi High Court addressed the cancellation of Bansal Exim’s GST registration, which was retrospectively revoked due to the non-filing of returns for over six months. The petitioner, registered under the Central Goods and Services Tax (CGST) and Delhi Goods and Services Tax (DGST) Acts, did not respond to the show cause notice (SCN) issued on 13.01.2023, which led to the cancellation of the GST registration effective from 01.07.2017. The petitioner’s appeal to rev

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