Retrospective GST Registration Cancellation Requires Justified Reasoning: Delhi HC

D J Enterprises Vs Deputy Commissioner of CGST (Delhi High Court)

In the case of D J Enterprises Vs. Deputy Commissioner of CGST, the Delhi High Court ruled on a petition challenging the retrospective cancellation of GST registration. The petitioner’s registration had been revoked on 26 July 2022, and after applying for revocation, the registration was restored on 26 December 2023. However, on the same day, a new show cause notice was issued by the authorities, threatening cancellation of the registration again. The petitioner was given only a day to respond, a t

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