Delhi High Court: GST Registration Cancellation Cannot Be Retrospective Without Objective Criteria

• Delhi High Court rules that GST registration cannot be cancelled with retrospective effect due to non-filing of returns
• Registration can only be cancelled if proper officer deems it fit to do so based on objective criteria
• Non-filing of returns does not automatically warrant cancellation of registration with retrospective date
• Decision to cancel registration must be based on specific circumstances and not subjective judgment

Source: amsshardul.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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