Retrospective GST Registration Cancellation Cannot Solely Rest on Non-Filing of Returns: Delhi High Court
In a recent judgment delivered on March 20, 2024, by Hon'ble Justice Sanjeev Sachdeva and Hon'ble Justice Ravinder Dudeja at the High Court of Delhi, the case of Good Life ZIP India versus Commissioner of Delhi Goods and Service Tax & Anr. has gained attention. The case revolves around the cancellation of GST registration, raising significant legal and procedural issues. The petitioner, Good Life ZIP India, contested an order dated…