Retrospective GST Registration Cancellation Quashed as SCN Did Not Propose It

Sarla Enterprises Vs Commissioner of SGST Delhi & Anr. (Delhi High Court) The Delhi High Court considered a challenge to an order dated 27 December 2024 whereby the petitioner’s GST registration was cancelled under Rule 22. The cancellation was based on the petitioner’s failure to file returns within the prescribed time under the GST law. The petitioner contended that although the show cause notice dated 5 November 2024 referred to non-filing of returns for a continuous period of six months preceding the notice and suspended the registration with effect from 5 November 2024, it did not...