https://www.taxtmi.com/caselaws?id=759679 Delhi HC quashed GST registration cancellation order with retrospective effect. Court held that while Section 29 CGST Act empowers authorities to cancel registration retrospectively, such power cannot be exercised robotically or routinely. The cancellation order must contain specific reasons demonstrating due application of mind, given the deleterious consequences of retroactive cancellation including denial of input tax credit to customers. Authority's failure to provide rudimentary reasons for retrospective cancellation rendered the order unsustainable. Petition allowed. en-us Wed, 25 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759679 Delhi HC quashed GST registration cancellation order with retrospective effect. Court held that while Section 29 CGST Act empowers authorities to cancel registration retrospectively, such power cannot be exercised robotically or routinely. The cancellation order must contain specific reasons demonstrating due application of mind, given the deleterious consequences of retroactive cancellation including denial of input tax credit to customers. Authority's failure to provide rudimentary reasons for retrospective cancellation rendered the order unsustainable. Petition allowed. Case-Laws GST Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759679