https://www.taxtmi.com/caselaws?id=462039 The Delhi HC allowed the petition challenging retrospective cancellation of GST registration without explicit reasons and notice to the taxpayer. The court held that while power exists to cancel registration with retrospective effect, such action requires assigned reasons and due notice to the assessee. The court emphasized that retrospective cancellation affects customers' input tax credit claims, making such consequences warranted only when intended and justified. Following precedent in Riddhi Siddhi Enterprises case, the court concluded that mere existence of retrospective cancellation power does not justify its adoption without proper reasoning and notice, making the impugned order unsustainable. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 16 May 2025 13:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462039 The Delhi HC allowed the petition challenging retrospective cancellation of GST registration without explicit reasons and notice to the taxpayer. The court held that while power exists to cancel registration with retrospective effect, such action requires assigned reasons and due notice to the assessee. The court emphasized that retrospective cancellation affects customers' input tax credit claims, making such consequences warranted only when intended and justified. Following precedent in Riddhi Siddhi Enterprises case, the court concluded that mere existence of retrospective cancellation power does not justify its adoption without proper reasoning and notice, making the impugned order unsustainable. Case-Laws GST Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462039