https://www.taxtmi.com/caselaws?id=451182 Delhi HC held that retrospective cancellation of GST registration requires objective criteria and proper officer's satisfaction, not mechanical application. SCN lacked cogent reasons violating natural justice principles. Court noted retrospective cancellation affects customers' input tax credit, requiring careful consideration of consequences. Since petitioner ceased business operations, registration cancellation was modified to take effect from actual business closure date rather than arbitrary retrospective date. Petitioner directed to comply with Section 29 requirements. en-us Thu, 14 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451182 Delhi HC held that retrospective cancellation of GST registration requires objective criteria and proper officer's satisfaction, not mechanical application. SCN lacked cogent reasons violating natural justice principles. Court noted retrospective cancellation affects customers' input tax credit, requiring careful consideration of consequences. Since petitioner ceased business operations, registration cancellation was modified to take effect from actual business closure date rather than arbitrary retrospective date. Petitioner directed to comply with Section 29 requirements. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451182