GST Cancellation Retroactive to Business Closure Date: Delhi HC

Pratima Tyagi Vs Commissioner of G.S.T & Anr. (Delhi High Court) Introduction: The Delhi High Court recently addressed the case of Pratima Tyagi vs. Commissioner of G.S.T & Anr., wherein the petitioner challenged the retrospective cancellation of her GST registration. The court emphasized the importance of reason and adherence to principles of natural justice in such matters. Detailed Analysis: 1. Background and Impugned Order: The petitioner, operating under the name ‘M/s P. S. Metal,’ ceased business activities on 11.11.2019 due to health reasons and applied for GST regis...