Non-filing of GST Returns not sufficient for Retrospective Registration Cancellation

Manisha Gupta Prop Varun Enterprises Vs Union of India Through Secretary Ministry of Finance & Ors (Delhi High Court) The legal battle in Manisha Gupta Prop Varun Enterprises vs. Union of India sheds light on the retrospective cancellation of Goods and Services Tax (GST) registration, raising concerns over procedural fairness and objective criteria. This article navigates through the key aspects of the case, highlighting the petitioner’s grievances, the legal framework, and the Delhi High Court’s pivotal judgment. Background: The petitioner challenges the order dated 07.10.2022...