https://www.taxtmi.com/caselaws?id=450026 Delhi HC held that GST registration cancellation with retrospective effect requires objective criteria and proper justification, not mechanical application. The court found the show cause notice defective as it lacked details of wrongful input tax credit availment or refund claims, violating natural justice principles. While both parties agreed on cancellation, the court modified the retrospective date to when the petitioner actually discontinued business (01.02.2021) rather than the arbitrary date proposed by authorities. The petition was disposed of with this modification. en-us Tue, 20 Feb 2024 00:00:00 +0530 Fri, 25 Apr 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450026 Delhi HC held that GST registration cancellation with retrospective effect requires objective criteria and proper justification, not mechanical application. The court found the show cause notice defective as it lacked details of wrongful input tax credit availment or refund claims, violating natural justice principles. While both parties agreed on cancellation, the court modified the retrospective date to when the petitioner actually discontinued business (01.02.2021) rather than the arbitrary date proposed by authorities. The petition was disposed of with this modification. Case-Laws GST Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450026