Delhi HC reinstates GST registration, citing lack of grounds for retrospective cancellation

Gaurav Bansal Vs Commissioner of GST & Anr (Delhi High Court) Introduction: In a recent case before the Delhi High Court, Gaurav Bansal challenged the retrospective cancellation of his GST registration. The court’s judgment offers insights into the grounds for such cancellations and the proper procedure to be followed. Let’s delve deeper into the details of the case and the court’s decision. Detailed Analysis: The crux of the matter lies in the retrospective cancellation of Gaurav Bansal’s GST registration, effective from 15th November 2017. The cancellation order, ...