GST Registration Can't be Cancelled Retrospectively For Non-Filing Of Returns: Delhi High Court

In a recent development, the Delhi High Court, in the matter of W.P.(C) 628/2024, has rendered a judgment favoring Aryan Timber Store against the Sales Tax Officer Class II/AVATO Ward 62, Department of Trade and Taxes, IP Estate, New Delhi. Key Highlights: 1. Background: - The petitioner, Aryan Timber Store, contested the order dated 09.07.2022, which retroactively cancelled its GST registration from 01.07.2017. - The petitioner ceased its business operations…