GST Registration Cancellation with Retrospective Effect Requires Intent & Justification: Delhi HC

Koxan India Vs Asstt. Commissioner of GST & Anr. (Delhi High Court)

Introduction: In a significant ruling, the Delhi High Court addressed the contentious issue of retrospective cancellation of Goods and Services Tax (GST) registration in the case of Koxan India Vs Asstt. Commissioner of GST & Anr. The court’s decision sheds light on the legal requirements for cancelling a GST registration and the implications of doing so retrospectively. This article examines the court’s judgment and its

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