GST registration cannot be cancelled with retrospective effect mechanically: Delhi High Court

Manish Goel HUF Vs Commissioner Delhi Goods and Services Tax Trade And Tax Department New Delhi and Ors. (Delhi High Court) Delhi High Court held that retrospective cancellation of GST registration merely because petitioner has not filed reply to GST notice is not justifiable. Accordingly, order cancelling GST registration set aside and matter restored back for fresh adjudication. Facts- The Petitioner had obtained the GST registration w.e.f. 7th June 2019. On 30th March, 2021 an application for cancellation of the GST registration was filed by the Petitioner on the ground that the Petitioner ...