GST Cancellation from Business Discontinuation Date, Not Retrospective: Delhi HC

Dashmesh Wires And Cables (India) Vs Commissioner of GST & Anr. (Delhi High Court) Introduction: In a noteworthy judgment, the Delhi High Court has set a precedent in the case of Dashmesh Wires And Cables (India) vs. Commissioner of GST & Anr., impacting the GST registration cancellation process. The Court held that GST registration cancellation should be effective from the date of business discontinuation, not retrospectively from July 1, 2017, unless the proper officer deems such retrospective action fit. This decision, dated January 29, 2021, emerges as a significant clarification i...