https://www.taxtmi.com/caselaws?id=760725 Delhi HC set aside GST registration cancellation with retrospective effect. Petitioner was deemed non-existent when department visit found business premises closed due to taxpayer's travel to Rajasthan for father's illness. Court held impugned order lacked reasons for retrospective cancellation, violating natural justice principles. Temporary business suspension due to health reasons insufficient for registration cancellation. Retrospective cancellation creates cascading effect denying input tax credit to other taxpayers. Authorities failed to conduct proper enquiry despite petitioner's explanation. GST registration ordered to be restored. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760725 Delhi HC set aside GST registration cancellation with retrospective effect. Petitioner was deemed non-existent when department visit found business premises closed due to taxpayer's travel to Rajasthan for father's illness. Court held impugned order lacked reasons for retrospective cancellation, violating natural justice principles. Temporary business suspension due to health reasons insufficient for registration cancellation. Retrospective cancellation creates cascading effect denying input tax credit to other taxpayers. Authorities failed to conduct proper enquiry despite petitioner's explanation. GST registration ordered to be restored. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760725