Delhi HC Restricts Retrospective GST Registration Cancellation

Prime Industries Vs Principal Commissioner & Ors. (Delhi High Court) The Delhi High Court recently addressed a significant issue in the case of Prime Industries vs. Principal Commissioner & Ors., focusing on the retrospective cancellation of GST registration. This decision has profound implications for businesses, particularly regarding the denial of Input Tax Credit (ITC). The court’s ruling highlights the importance of procedural fairness and proper reasoning in administrative orders. The case arose when Prime Industries, engaged in manufacturing and retailing iron wire and all...