https://www.taxtmi.com/caselaws?id=448036 Delhi HC set aside GST registration cancellation order finding the show cause notice vague and lacking details, violating natural justice principles. The court held that retrospective cancellation under Section 29(2) of CGST Act requires objective criteria and proper officer's satisfaction based on warranted circumstances. Registration cannot be cancelled retrospectively merely for non-filing of returns during periods when taxpayer was previously compliant. The cancellation proceedings were deemed defective from foundation level. en-us Fri, 05 Jan 2024 00:00:00 +0530 Fri, 25 Apr 2025 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448036 Delhi HC set aside GST registration cancellation order finding the show cause notice vague and lacking details, violating natural justice principles. The court held that retrospective cancellation under Section 29(2) of CGST Act requires objective criteria and proper officer's satisfaction based on warranted circumstances. Registration cannot be cancelled retrospectively merely for non-filing of returns during periods when taxpayer was previously compliant. The cancellation proceedings were deemed defective from foundation level. Case-Laws GST Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448036