GST Registration Can’t Be Cancelled Retrospectively without clear notice: Delhi HC

Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court)

Delhi High Court, in Mohit Enterprises vs. Commissioner of State GST and VAT Department of Trade and Taxes, Delhi [WP (C) 1086/2025], ruled that the cancellation of GST registration cannot be given retrospective effect without due notice. The case arose when the GST department canceled the registration of Mohit Enterprises on December 28, 2021, with retrospective effect from July 1, 2017, due to the alleged non-filing of returns for over six months. The court found

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