Delhi HC Modifies Retrospective GST Cancellation to Assessee’s Requested Date

Sparkle Gold Vs Commissioner of Delhi Goods And Services Tax And Another (Delhi High Court) Delhi High Court has directed a change in the effective date of GST registration cancellation for “Sparkle Gold,” a firm operating through its partner, Brijesh Jaiswal. The court modified the retrospective cancellation order, setting the effective date to February 1, 2023, as initially requested by the petitioner, rather than September 6, 2018, as stipulated in the impugned order. Sparkle Gold had sought to cancel its GST registration from February 1, 2023, citing difficulties in business op...