The Delhi High Court addressed the issue of the cancellation of...

The Delhi High Court addressed the issue of the cancellation of GST registration of the petitioner with retrospective effect. The court found that the show cause notice (SCN) lacked specific reasons for rejection, violating principles of natural justice. The court noted that the SCN and the impugned order did not provide any details or reasons for the retrospective cancellation. The court referred to Section 29(2) of the Act, stating that registration cannot be cancelled with retrospective effect mechanically, but only if the proper officer deems it fit to do so. The court modified the impugned order, stating that the registration shall be treated as cancelled with effect from the date when the petitioner filed an application seeking cancellation. As the petitioner no longer sought to carry on business or maintain the registration, the petition was disposed of.