Retrospective Cancellation of GST Registration: Analysis of Delhi High Court’s Ruling in 2024 (1) TMI 764

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..... ressed critical issues concerning the cancellation of Goods and Services Tax (GST) registration. This case serves as a significant example of the judicial approach towards administrative decisions impacting businesses and the interpretation of GST laws in India. Factual Background The petitioner, a proprietor of a business, challenged an order that retrospectively cancelled their GST registratio .....

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..... dgment, highlighted several crucial aspects: * Retrospective Cancellation: The Court noted that the GST registration was retrospectively cancelled without substantive reasons. It emphasized that retrospective cancellation cannot be done mechanically and must be based on objective criteria. * Compliance and Cancellation: The Court observed that merely because a taxpayer has not filed return .....

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..... d for cancellation of registration, i.e., 25th February 2019. Conclusion The judgment in 2024 (1) TMI 764 underscores the importance of due process and fairness in administrative actions concerning GST registrations. It highlights that retrospective cancellation of GST registration must be based on objective grounds and should not be arbitrary. This decision is a vital precedent for businesses d .....

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