S.29 CGST Act | SCN Must Clearly State Reasons and Intent for Retrospective Cancellation of Registration: Delhi High Court

The Delhi High Court has issued a significant judgment concerning the cancellation of Goods and Services Tax (GST) registration with retrospective effect. In its ruling, the court clarified the procedure and necessity of presenting adequate reasoning and intent when such cancellations are proposed. The case revolved around the cancellation of GST registration of a Limited Liability Partnership (LLP) under Section 29(2)(e) of the Central Goods and Services Tax Act, 2017.…