Retrospective cancellation of GST registration for non-filing of return for some period not lawful

Gaurav Auto (India) Vs Principal Commissioner of Goods and Service Tax North Delhi (Delhi High Court) Delhi High Court held that GST registration of the taxpayer cannot be cancelled with retrospective date merely because the taxpayer has not filed the returns for some period. Accordingly, order cancelling GST registration set aside. Facts- The present petition has been filed by the Petitioner challenging the order dated 22nd November, 2024 by which the Goods and Services Tax (“GST”) Registration of the Petitioner has been cancelled retrospectively with effect from 29th December, 2017. Conc...