Delhi HC Limits GST Registration Cancellation to Date of Show Cause Notice

Shree Bankey Bihari Tarding Company Vs Principal Commissioner of Department of Trade And Taxes And Anr. (Delhi High Court)

The Delhi High Court recently addressed the contentious issue of retrospective cancellation of GST registration in the case of Shree Bankey Bihari Trading Company vs. Principal Commissioner of Department of Trade and Taxes and Another. The court’s ruling clarified the limitations on such cancellations, particularly focusing on the effective date starting from the issuance of the Show Cause Notice (SCN).

The petitioner, M/s Shree Bankey Bihari Tradi

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