Retrospective GST Registration Cancellation Requires Justification: Delhi HC

Shreya International Vs Principal Commissioner (Delhi High Court) Introduction: The Delhi High Court, in the case of Shreya International Vs Principal Commissioner, addresses the retrospective cancellation of GST registration and emphasizes the necessity for justification and adherence to objective criteria. The petitioner challenges the order dated 04.11.2021, which cancelled their GST registration retrospectively from 10.07.2017, and the accompanying Show Cause Notice dated 19.10.2021. Detailed Analysis: The Show Cause Notice, dated 19.10.2021, called upon the petitioner to justify non-compl...