https://www.taxtmi.com/caselaws?id=762550 Delhi HC quashed retrospective cancellation of GST registration effective from 2017. The petitioner allegedly failed to file returns for six months continuously under Section 39. The court found the show cause notice lacked adequate reasons for retrospective cancellation. The HC held that without proper justification in the notice, retrospective effect could not be sustained. The cancellation order was modified to take effect from the show cause notice date rather than the retrospective date originally imposed. en-us Mon, 11 Nov 2024 00:00:00 +0530 Tue, 01 Jul 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762550 Delhi HC quashed retrospective cancellation of GST registration effective from 2017. The petitioner allegedly failed to file returns for six months continuously under Section 39. The court found the show cause notice lacked adequate reasons for retrospective cancellation. The HC held that without proper justification in the notice, retrospective effect could not be sustained. The cancellation order was modified to take effect from the show cause notice date rather than the retrospective date originally imposed. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762550