Delhi HC Restored GST Registration for Lack of Reasons in Retrospective Cancellation

Bhagvan Singh Vs Commissioner of DGST & Anr (Delhi High Court) The writ petition challenged an order dated 12.10.2023 passed by the Sales Tax Officer Class II/AVATO Ward 29, whereby the petitioner’s GST registration was cancelled retrospectively with effect from 04.10.2018. The petitioner is engaged in the business of retail and wholesale trading of garments and fabrics. A Show Cause Notice (SCN) dated 15.01.2023 was issued proposing cancellation of GST registration on the ground of non-furnishing of returns for a continuous period of six months. The notice required the petitioner to fi...