Retrospective GST Registration Cancellation: Delhi HC Remands Matter

Abhishek Appliance Pvt Ltd Vs Assistant Commissioner (Delhi High Court) Abhishek Appliance Pvt Ltd challenged the cancellation of its GST registration by the Assistant Commissioner. This article examines the grounds of cancellation and subsequent legal proceedings. The Delhi High Court reviewed the case involving Abhishek Appliance Pvt Ltd, which contested the cancellation of its GST registration. The cancellation was based on findings that the company’s principal place of business was non-existent, as confirmed by an inspection by the Anti Evasion Branch. Despite the company’s cla...