https://www.taxtmi.com/caselaws?id=774318 Delhi HC quashed GST registration cancellation order dated 6 September 2024. During physical verification, taxpayer was found non-existent at principal place of business, leading to retrospective cancellation from 1 July 2017. Court relied on Riddhi Siddhi Enterprises precedent, holding that registration cancellation should be effective from show cause notice date rather than retrospectively. The final cancellation order could not be sustained and petition was allowed. en-us Fri, 25 Oct 2024 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774318 Delhi HC quashed GST registration cancellation order dated 6 September 2024. During physical verification, taxpayer was found non-existent at principal place of business, leading to retrospective cancellation from 1 July 2017. Court relied on Riddhi Siddhi Enterprises precedent, holding that registration cancellation should be effective from show cause notice date rather than retrospectively. The final cancellation order could not be sustained and petition was allowed. Case-Laws GST Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774318