GST Registration cannot be cancelled Retrospectively without SCN

Aditya Polymers Through Its Proprietor Mr. Shweta Bhatia Vs. Commissioner of Delhi Goods And Services Tax And Another (Delhi High court)

In terms of Section 29(2) of the CGST Act, the proper officer is empowered to cancel the registration from any such date as he may deem fit including from any retrospective date. However, selecting a date from which to cancel the registration cannot be arbitrary. It is essential that the exercise of powers to cancel the registration ab initio, must be based on material on record and some rationale. Further, the taxable

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