Retrospective GST registration cancellation without a valid reason is arbitrary exercise of power

Ashish Garg Proprietor Vs Assistant Commissioner of State Goods And Service Tax (Delhi High Court) The Hon’ble Delhi High Court in the matter of Ashish Garg v. Assistant commissioner of State goods and services Tax [W.P.(C) 6652 of 2023 dated July 20, 2023] held that although Revenue department has discretion to cancel GST registration from a retrospective date but doing so without valid justification constitutes the arbitrary exercise of power. Facts: Ashish Garg (“the Petitioner”) decided to discontinue the business due to medical issue. Accordingly, on July 20, 2019 the Petitioner fil...