Retrospective GST Cancellation Without Specific Reasons Effective From Date of SCN Issuance: Delhi High Court

In a significant ruling, the Delhi High Court emphasized the necessity of the GST Department providing clear and reasoned explanations for the retrospective cancellation of a taxpayer's GST registration. The Court, in its judgment, reiterated that mere conferral of powers to cancel registration with retrospective effect under Section 29 of the Goods and Services Tax Act, 2017 does not justify such action unless sufficient reasoning is demonstrated. Court Highlights the…