Retrospective Registration Cancellation Requires Prior Notice & Reasons: Delhi HC

Shree Shyam Metals Vs Commissioner Of Goods And Service Tax Delhi East & Anr. (Delhi High Court) Delhi HC modifies retrospective GST cancellation in Shree Shyam Metals case. Relief granted, aligns with business closure. Key observations and decision. Introduction: The case of Shree Shyam Metals Vs Commissioner Of Goods And Service Tax Delhi East & Anr. before the Delhi High Court involves a challenge to the cancellation of GST registration with retrospective effect from 01.01.2019. The court, in its order dated [date], addressed the petitioner’s concerns and directed modification...