Delhi HC Sets Aside arbitrary Retrospective Cancellation of GST Registration

Singla Enterprises Through Its Proprietor Mr Shiv Kumar Singhal vs Commissioner of Delhi Goods And Service Tax And Anr (Delhi High Court) Introduction: The case of Singla Enterprises Through Its Proprietor Mr Shiv Kumar Singhal vs Commissioner of Delhi Goods And Service Tax And Anr before the Delhi High Court involves the arbitrary retrospective cancellation of GST registration without considering the reply of the assessee. The court intervened to set aside the retrospective effect of the cancellation. Detailed Analysis: Singla Enterprises, a proprietorship firm engaged in trading and retailin...