Non-filing of Returns Doesn’t Justify Retrospective GST Registration Cancellation: Delhi HC

Polytec Industries Through Its Proprietor Mr. Rohit Gupta Vs Commissioner of Delhi Goods And Services Tax And Others (Delhi High Court) The Delhi High Court, in a recent judgment, addressed the case of Polytec Industries, challenging the retrospective cancellation of its Goods and Services Tax (GST) registration. The petitioner, Mr. Rohit Gupta, impugned the order dated 12.09.2020, which revoked the GST registration retrospectively from 01.07.2017. This article provides a detailed analysis of the case and the Delhi High Court’s decision. Background: i. The petitioner, operating under th...