GST Registration can’t be Retrospectively Cancelled Without Cause: Delhi HC

Kalpana Cables Products Pvt. Ltd. Vs Commissioner, Department of Trades And Taxes & Anr (Delhi High Court) Introduction: The recent judgment by the Delhi High Court in the case of Kalpana Cables Products Pvt. Ltd. vs Commissioner, Department of Trades and Taxes & Anr sheds light on the cancellation of taxpayer registration. The court emphasized that registration cannot be cancelled retrospectively without valid reasons, highlighting the importance of objective criteria in such decisions. Fact of the case:- Petitioner is a private limited company and was engaged in the business of manuf...