GST registration can’t be cancelled retrospectively solely due to non-filing of returns

Hansraj Tiles World Vs Commissioner of DGST Delhi & Ors (Delhi High Court)

Introduction: The case of Hansraj Tiles World Vs Commissioner of DGST Delhi & Ors presents a pivotal judgment by the Delhi High Court regarding the cancellation of GST registration. The petitioner challenges the retrospective cancellation of their registration, arguing against the grounds cited by the authorities.

Detailed Analysis:

1. Background and Impugned Orders: The petitioner contests two significant orders: one dismissing their appeal on the basis of limitation, and the other retrospectively cancelling their GST registration, along with a show cause notice.

2. Petitioner’s Grounds: The petitioner, engaged in trading sanitary goods, applied for cancellation of GST registration citing business closure due to lockdown and proprietor’s ill health. Despite submission, their application was rejected, and a show cause notice followed.

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