Cancellation of GST registration with retrospective effect unjustified: Delhi HC

Balaji Industries Vs Principal Commissioner CGST Delhi North Commissionerate & Anr (Delhi High Court) Delhi High Court held that GST registration cannot be cancelled with retrospective effect. Accordingly, GST registration cancelled from the date on which it the registration was suspended. Facts- The petitioner has filed the present petition praying that the order dated 10.06.2022 whereby the petitioner’s GST registration was cancelled with retrospective effect from 11.09.2017 be modified to the limited extent that the same be made operative from March, 2022. It is the petitioner’s cas...