Retrospective cancellation of GST registration for non-filing of return not justified: Delhi HC

Akash Garments India Pvt Ltd Vs Union of India & Anr (Delhi High Court) Delhi High Court held that cancellation of GST registration with retrospective effect merely because the taxpayer has not filed returns for some period not justified. Court directed to cancel registration from date of issuance of SCN. Facts- The petitioner is essentially aggrieved by the order cancelling its Goods and Services Tax registration with retrospective effect from 02 July 2017. The allegation which formed the basis for that notice was a purported failure on the part of the petitioner to furnish returns as req...