Retrospective GST Registration cancellation without giving reason is unjustified: Delhi HC

JSD Traders LLP Vs Additional Commissioner (Delhi High Court)

Delhi High Court held that retrospective cancellation of GST registration without assigning reason in SCN and in final order is unjustifiable. Accordingly, writ allowed and order cancelling registration quashed.

Facts-

The challenge is principally laid to the order of 20 March 2024 pursuant to which the Goods and Services Tax registration of the writ petitioner has come to be cancelled with retrospective effect from 09 November 2017.

Conclusion-

Held that neit

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