GST registration cannot be cancelled ab initio for non-filing of return for six months

Balajee Plastomers Private Limited Vs Commissioner Of Delhi Gst & Anr. (Delhi High Court)

Introduction: The Delhi High Court recently ruled on a significant case, Balajee Plastomers Private Limited vs Commissioner Of Delhi GST & Anr. The court examined the validity of canceling GST registration retrospectively from the date of grant due to non-filing of returns for six months.

Detailed Analysis: The petitioner’s GST registration, granted from

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