GST registration cannot be cancelled retrospectively without specific reasons

Shubh Ball Bearings Company Vs Assistant Commissioner (Delhi High Court) Introduction: In a landmark judgment, the Delhi High Court has sided with Shubh Ball Bearings Company against the Assistant Commissioner, setting a precedent on the procedural requirements for the cancellation of GST registration. The case, challenging the retrospective cancellation of GST registration without detailed reasons, sheds light on the necessity for authorities to adhere to the principles of natural justice and procedural fairness in administrative actions. Detailed Analysis: The core of the dispute revolved ar...