GST Registration Can’t be Retrospectively Canceled Due to Non-Filed Returns

Shree Balaji Transport Vs Commissioner of Central Tax Appeals–I & Anr. (Delhi High Court)

Introduction: This article delves into the case of Balaji Transport vs. Commissioner of Central Tax Appeals–I & Anr. where the Delhi High Court scrutinized the retroactive cancellation of GST registration. The court’s detailed analysis highlights the importance of objective criteria and the lack of clarity in the cancellation order. The conclusion sets aside the impugned orders, restoring the petitioner’s GST registration.

Detailed Analysis:

1. Background of the Case:

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