Objective Satisfaction Needed for GST Registration Cancellation: Delhi HC

Salasar Trading Company Vs Principal Commissioner of Goods And Service Tax (Delhi High Court) Introduction: In a landmark judgment, the Delhi High Court has set a significant precedent concerning the cancellation of Goods and Services Tax (GST) registration. In the case of Salasar Trading Company vs. Principal Commissioner of Goods And Service Tax, the Court highlighted the necessity for a proper officer to achieve objective satisfaction before proceeding with the retrospective cancellation of GST registration. This article delves into the details of the case, the court’s judgment, and i...