Retrospective GST Cancellation Set Aside Due to Lack of Opportunity to Respond

Balaji Industries Vs Principal Commissioner CGST Delhi North Commissionerate & Anr. (Delhi High Court) The petitioner challenged an order cancelling its GST registration with retrospective effect from 11.09.2017 and sought modification so that the cancellation would apply from March 2022, when it had ceased business operations. The petitioner had been registered under the CGST and DGST Acts since 11.09.2017 and claimed to have stopped business in March 2022, instructing its Chartered Accountant to apply for cancellation. A Show Cause Notice (SCN) dated 24.05.2022 was issued citing non-comp...