Delhi HC: GST Registration Cancellation – Retrospective Effect

Raghav Arora L/H of Sh. Gopal Kishan Arora Vs GST Officer (Delhi High Court) This article analyzes the recent Delhi High Court judgment in the case of Raghav Arora vs GST Officer (W.P.(C) No. 1272/2024), which sheds light on the crucial legal aspects surrounding the cancellation of Goods and Services Tax (GST) registration with retrospective effect. Background: The case involved M/s Hari Gopal Steel, a company registered under the GST Act, 2017. The firm’s proprietor, Sh. Gopal Kishan Arora, passed away in March 2021. His legal heir, Raghav Arora, challenged the GST officer’s order...