GST Registration cannot be Cancelled retrospectively for Non-Filing in Certain Periods

Rajni Gupta Vs Principal Commissioner State GST and Anr (Delhi High Court)

 Introduction: The Delhi High Court has addressed a critical issue in the case of Rajni Gupta vs. Principal Commissioner State GST, challenging the retrospective cancellation of GST registration. The court’s verdict, dated 12.09.2020, emphasized that GST registration cannot be annulled retrospectively merely for non-filing of GSTR for some period. This article delves into the details of the case, examining the court̵

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