GSTN of taxpayer cannot be cancelled retrospectively for mere non-filing of returns: Delhi HC

Good Life Zip India Vs Commissioner of Delhi Goods And Service Tax & Anr (Delhi High Court) In case of Good Life Zip India Vs. Commissioner of Delhi Goods and Service Tax & ANR (W.P.(C) 3931/2024 & & CM APPL. 16203/2024), Delhi High Court held that Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date. Fact of the case:-  Petitioner was engaged in the business of trading of Garments and ZIP and possessed GST registration. The Show Cause Notice issued to the Petit...