Retrospective GST Registration Cancellation Order: Delhi HC modifies to SCN date

Star Enterprises Through Its Proprietor Sh. Harsh Vs Commissioner of Delhi GST and Anr. (Delhi High Court) The Delhi High Court addressed the case of Star Enterprises, which challenged the retrospective cancellation of its GST registration. The petitioner, registered under the CGST Act, received a Show Cause Notice (SCN) in December 2021, questioning compliance with filing returns and alleging non-functioning at the business premises during a field visit. Despite responding to the SCN, the petitioner’s GST registration was cancelled retroactively from July 2021, without clear reasoning provi...