Delhi HC Cancels GST Registration with effect from the date of Show Cause Notice

Amar Enterprises Through Its Proprietor Vs Commissioner of Delhi Goods And Services Tax And Anr (Delhi High Court) Introduction: The Delhi High Court, in the case of Amar Enterprises Through Its Proprietor vs. Commissioner of Delhi Goods And Services Tax And Anr, recently addressed the contentious issue of retrospective cancellation of GST registration. The petitioner challenged an order dated 08.08.2023, wherein the GST registration was cancelled retrospectively from 03.07.2017. Additionally, the petitioner contested the Show Cause Notice dated 29.10.2021. Detailed Analysis: The Show Cause No...