Retrospective cancellation of GST registration without affording sufficient opportunity unjustified: Delhi HC

Singhal Singh Rawat Vs Commissioner of Central Goods And Services Tax (Delhi High Court) Delhi High Court held that cancellation of GST registration with retrospective effect without affording sufficient opportunity of being heard is unjustified. Accordingly, order cancelling GST registration set aside. Facts- The petitioner was registered under the provisions of the Central Goods and Services Tax Act, 2017 and the Delhi Goods and Services Tax Act, 2017. The petitioner filed an application on 02.11.2022 seeking cancellation of his GST registration for the reason that it has closed his business...