Delhi HC Modifies retrospective GST Registration Cancellation Date to SCN Date

Deepali Kapoor Vs Avato Ward-63, State Goods and Services Tax & Another (Delhi High Court) In a recent decision, the Delhi High Court has modified the effective date of GST registration cancellation for the petitioner, Deepali Kapoor, from a retrospective date to a more recent one. Kapoor had contested the order issued by Avato Ward-63, State Goods and Services Tax (SGST) office, which initially cancelled her GST registration retroactively from July 2, 2017. This decision came after a detailed examination of both the show cause notice issued to Kapoor and her appeal against the retrospecti...