https://www.taxtmi.com/caselaws?id=767633 Delhi HC allowed writ petition challenging retrospective GST registration cancellation. Court held that while Section 29 CGST Act permits retrospective cancellation, it cannot be done mechanically without objective reasons. The original SCN lacked adequate reasons for retrospective effect and failed to provide prior notice of such intent. Mere non-filing of returns doesn't justify retrospective cancellation covering compliant periods. HC modified the order, making cancellation effective from SCN date (25 October 2021) instead of retrospective date (23 October 2020), emphasizing need for reasoned orders and proper notice. en-us Wed, 05 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767633 Delhi HC allowed writ petition challenging retrospective GST registration cancellation. Court held that while Section 29 CGST Act permits retrospective cancellation, it cannot be done mechanically without objective reasons. The original SCN lacked adequate reasons for retrospective effect and failed to provide prior notice of such intent. Mere non-filing of returns doesn't justify retrospective cancellation covering compliant periods. HC modified the order, making cancellation effective from SCN date (25 October 2021) instead of retrospective date (23 October 2020), emphasizing need for reasoned orders and proper notice. Case-Laws GST Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767633