GST registration cannot be cancelled with retrospective effect mechanically: Delhi HC

Riddhi Siddhi Enterprises Vs Commissioner of Goods And Services Tax (CGST) (Delhi High Court) Delhi High Court reviewed the writ petition of Riddhi Siddhi Enterprises, which challenged the retrospective cancellation of its GST registration. The petitioner’s registration was revoked with effect from September 28, 2017, through an order dated July 25, 2023, following a Show Cause Notice (SCN) issued on July 10, 2023. The SCN cited Section 29(2)(e) of the CGST Act, alleging that the registration was obtained through fraud or misstatement. The petitioner argued that the cancellation order lacked...