Delhi HC Sets Aside Retrospective GST Registration Cancellation

Archit Khandelwal Vs Pr. Commissioner of DGST Delhi (Delhi High Court) The case of Archit Khandelwal vs Pr. Commissioner of DGST Delhi revolves around the retrospective cancellation of GST registration due to the discontinuation of business. The petitioner in this case, engaged in the business of trading in metals, sought cancellation of their GST registration citing the closure of business. Despite the submission of a cancellation application, subsequent show cause notices, and responses, the registration was retrospectively cancelled by an order dated 16.06.2021. The petitioner contested the...