Delhi HC Voids Retrospective GST Registration Cancellation Order

Bangalore Sales Corporation Vs Commissioner of DGST & Ors. (Delhi High Court) The petitioner made application for voluntary cancellation of GST registration in March 2022. However, Authorities issued a clarification notice more than two years later, well beyond the 30-day timeline prescribed under Rule 21A(2A) of the CGST Rules. After rejecting the cancellation application, a Show Cause Notice (SCN) was issued for cancellation of registration in August 2024, citing non-filing of returns for six months. Thereafter, the GST registration was cancelled retrospectively from 1st July 2017, even...