HC set-aside Mechanical retrospective GST registration cancellation

Saroj Gagneja Vs Assistant Commissioner of State Goods And Services Tax Delhi (Delhi High Court) Introduction: The Delhi High Court recently delivered a crucial judgment in the case of Saroj Gagneja versus the Assistant Commissioner of State Goods and Services Tax. The case centered around the retroactive cancellation of Saroj Gagneja’s GST registration, raising questions about the fairness and procedural integrity of the cancellation. Detailed Analysis: The petitioner, Saroj Gagneja, challenged the order dated 21.10.2021, which retroactively cancelled her GST registration. Saroj, regist...