Retrospective GST Registration Cancellation Unjustified for Non-Filing of Returns After Cancellation Application

Garg Candle Works Vs Commissioner (Delhi High Court) Delhi High Court has ruled against the retrospective cancellation of a Goods and Services Tax (GST) registration in a case where the taxpayer had already initiated the process to surrender the registration. The court observed that cancelling a registration with back effect based on the failure to file returns after the assessee applied for cancellation was not sustainable. The case, involving Garg Candle Works and the Commissioner, Delhi High Court, centered on the cancellation of the petitioner’s GST registration, which was effective ...